5aa._FUHSD — Fortuna City Council, August 17, 2026 (part 2 of 3)

12-62810-0000000
Humboldt County
SACS Web System - SACS V13
8/25/2025 3:12:00 PM
Unaudited Actuals
Unaudited Actuals 2024-25
Technical Review Checks
Phase - All
Display - All Technical Checks
Fortuna Union High
Following is a chart of the various types of technical review checks and related requirements:

F - Fatal (Data must be corrected; an explanation is not allowed) W/WC - Warning/Warning with Calculation (If data are not correct, correct the data; if data are correct an explanation is required)
O - Informational (If data are not correct, correct the data; if data are correct an explanation is optional, but encouraged)

IMPORT CHECKS
BALANCE-FDxRS - (Fatal) - Adjusted Beginning Fund Balance plus Revenues minus Expenditures minus Assets minus Deferred Outflows of Resources plus Liabilities plus Deferred Inflows of Resources, must total zero by fund and resource.

Passed
CHECKFUNCTION - (Fatal) - All FUNCTION codes must be valid. Passed CHECKFUND - (Fatal) - All FUND codes must be valid. Passed CHECKGOAL - (Fatal) - All GOAL codes must be valid. Passed CHECKOBJECT - (Fatal) - All OBJECT codes must be valid. Passed CHECKRESOURCE - (Warning) - All RESOURCE codes must be valid. Passed CHK-FDXRS7690xOB8590 - (Fatal) - Funds 19, 57, 63, 66, 67, and 73 with Object 8590, All Other State Revenue, must be used in combination with Resource 7690, STRS-On Behalf Pension Contributions.

Passed
CHK-FUNCTIONxOBJECT - (Fatal) - All FUNCTION and OBJECT account code combinations must be valid. Passed CHK-FUNDxFUNCTION-A - (Warning) - All FUND (funds 01 through 12, 19, 57, 62, and 73) and FUNCTION account code combinations should be valid.

Passed
CHK-FUNDxFUNCTION-B - (Fatal) - All FUND (all funds except for 01 through 12, 19, 57, 62, and 73) and FUNCTION account code combinations must be valid.

Passed
CHK-FUNDxGOAL - (Warning) - All FUND and GOAL account code combinations should be valid. Passed CHK-FUNDxOBJECT - (Fatal) - All FUND and OBJECT account code combinations must be valid. Passed CHK-FUNDxRESOURCE - (Warning) - All FUND and RESOURCE account code combinations should be valid. Passed CHK-GOALxFUNCTION-A - (Fatal) - Goal and Function account code combinations (all goals with expenditure objects 1000-7999 in functions 1000-1999 and 4000-5999) must be valid. NOTE: Functions not included in the GOALxFUNCTION table (0000, 2000-3999, 6000-6999, 7100-7199, 7210, 8000-8999) are not checked and will pass the TRC.

Passed
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CHK-GOALxFUNCTION-B - (Fatal) - General administration costs (functions 7200-7999, except 7210) must be direct-charged to an Undistributed, Nonagency, or County Services to Districts goal (Goal 0000, 7100-7199, or 8600-8699).

Passed
CHK-RES6500XOBJ8091 - (Fatal) - There is no activity in Resource 6500 (Special Education) with Object 8091 (LCFF Transfers-Current Year) or 8099 (LCFF/Revenue Limit Transfers-Prior Years).

Passed
CHK-RESOURCExOBJECTA - (Warning) - All RESOURCE and OBJECT (objects 8000 through 9999, except for 9791, 9793, and 9795) account code combinations should be valid.

Passed
CHK-RESOURCExOBJECTB - (Informational) - All RESOURCE and OBJECT(objects 9791, 9793, and 9795) account code combinations should be valid.

Passed
CHK-RS-LOCAL-DEFINED - (Fatal) - All locally defined resource codes must roll up to a CDE defined resource code.

Passed
PY-EFB=CY-BFB - (Fatal) - Prior year ending fund balance (preloaded from last year's unaudited actuals submission) must equal current year beginning fund balance (Object 9791).

Passed
PY-EFB=CY-BFB-RES - (Fatal) - Prior year ending balance (preloaded from last year's unaudited actuals submission) must equal current year beginning balance (Object 9791), by fund and resource.

Passed
SPECIAL-ED-GOAL - (Fatal) - Special Education revenue and expenditure transactions (resources 3300-3405, and 6500-6540, objects 1000-8999) must be coded to a Special Education 5000 goal or to Goal 7110, Nonagency-Educational. This technical review check excludes Early Intervening Services resources 3307, 3309, 3312, 3318, and 3332.

Passed

GENERAL LEDGER CHECKS
AR-AP-POSITIVE - (Fatal) - Accounts Receivable (Object 9200), Due from Other Funds (Object 9310), Accounts Payable (Object 9500), and Due to Other Funds (Object 9610) should have a positive balance by resource, by fund.

Passed
CEFB-POSITIVE - (Fatal) - Components of Ending Fund Balance/Net Position (objects 9700-9789, 9796, and 9797) must be positive individually by resource, by fund.

Passed
CEFB=FD-EQUITY - (Fatal) - Components of Ending Fund Balance/Net Position (objects 9710-9790, 9796, and 9797) must agree with Fund Equity (Assets [objects 9100-9489] plus Deferred Outflows of Resources [objects 9490-9499] minus Liabilities [objects 9500-9689] minus Deferred Inflows of Resources [objects 9690-9699]).

Passed
CONSOLIDATED-ADM-BAL - (Fatal) - Net expenditures and assets minus liabilities must equal zero for Resource 3155, ESEA (ESSA): Consolidated Administrative Funds.

Passed
CONTRIB-RESTR-REV - (Fatal) - Contributions from Restricted Revenues (Object 8990) must net to zero by fund. Passed CONTRIB-UNREST-REV - (Fatal) - Contributions from Unrestricted Revenues (Object 8980) must net to zero by fund.

Passed
DUE-FROM=DUE-TO - (Fatal) - Due from Other Funds (Object 9310) must equal Due to Other Funds (Object 9610).

Passed
EFB-POSITIVE - (Warning) - All ending fund balances (Object 979Z) should be positive by resource, by fund. Passed SACS Web System - SACS V13
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EPA-CONTRIB - (Fatal) - There should be no contributions (objects 8980-8999) to the Education Protection Account (Resource 1400).

Passed
EXCESS-ASSIGN-REU - (Fatal) - Amounts reported in Other Assignments (Object 9780) and/or Reserve for Economic Uncertainties (REU) (Object 9789) should not create a negative amount in Unassigned/Unappropriated (Object 9790) by fund and resource (for all funds except funds 61 through 95).

Passed
EXP-POSITIVE - (Warning) - Expenditure amounts (objects 1000-7999) should be positive by function, resource, and fund.

Passed
INTERFD-DIR-COST - (Fatal) - Transfers of Direct Costs - Interfund (Object 5750) must net to zero for all funds. Passed INTERFD-IN-OUT - (Fatal) - Interfund Transfers In (objects 8910-8929) must equal Interfund Transfers Out (objects 7610-7629).

Passed
INTERFD-INDIRECT - (Fatal) - Transfers of Indirect Costs - Interfund (Object 7350) must net to zero for all funds. Passed INTERFD-INDIRECT-FN - (Fatal) - Transfers of Indirect Costs - Interfund (Object 7350) must net to zero by function.

Passed
INTRAFD-DIR-COST - (Fatal) - Transfers of Direct Costs (Object 5710) must net to zero by fund. Passed INTRAFD-INDIRECT - (Fatal) - Transfers of Indirect Costs (Object 7310) must net to zero by fund. Passed INTRAFD-INDIRECT-FN - (Fatal) - Transfers of Indirect Costs (Object 7310) must net to zero by function. Passed LCFF-TRANSFER - (Fatal) - LCFF Transfers (objects 8091 and 8099) must net to zero, individually. Passed LOTTERY-CONTRIB - (Fatal) - There should be no contributions (objects 8980-8999) to the lottery (resources 1100 and 6300) or from the Lottery: Instructional Materials (Resource 6300).

Passed
NET-INV-CAP-ASSETS - (Warning) - If capital asset amounts are imported/keyed, objects 9400-9489, (Capital Assets) in funds 61-95, then an amount should be recorded for Object 9796 (Net Investment in Capital Assets) within the same fund.

Passed
OBJ-POSITIVE - (Warning) - The following objects have a negative balance by resource, by fund: Exception

FUND RESOURCE OBJECT VALUE
13 7033 8520 ($11,245.51)
Explanation: Unspent funds from the School Foods Best Practices Grant received in a prior year must be repaid to CDE
PASS-THRU-REV=EXP - (Warning) - Pass-through revenues from all sources (objects 8287, 8587, and 8697) should equal transfers of pass-through revenues to other agencies (objects 7211 through 7213, plus 7299 for Resource 3327), by fund and resource.

Passed
REV-POSITIVE - (Warning) - In the following resources, total revenues exclusive of contributions (objects 8000- 8979) are negative, by fund:

Exception

FUND RESOURCE VALUE
13 7033 ($11,245.51)
Explanation: Unspent funds from the School Foods Best Practices Grant received in a prior year must be repaid to CDE
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RS-NET-POSITION-ZERO - (Fatal) - Restricted Net Position (Object 9797), in unrestricted resources, must be zero, by resource, in funds 61 through 95.

Passed
SE-PASS-THRU-REVENUE - (Warning) - Transfers of special education pass-through revenues are not reported in the general fund for the Administrative Unit of a Special Education Local Plan Area.

Passed
UNASSIGNED-NEGATIVE - (Fatal) - Unassigned/Unapprorpriated balance (Object 9790) must be zero or negative, by resource, in all funds except the general fund and funds 61 through 95.

Passed
UNR-NET-POSITION-NEG - (Fatal) - Unrestricted Net Position (Object 9790), in restricted resources, must be zero or negative, by resource, in funds 61 through 95.

Passed

SUPPLEMENTAL CHECKS
ASSET-ACCUM-DEPR-NEG - (Fatal) - In Form ASSET, accumulated depreciation and amortization for governmental and business-type activities must be zero or negative.

Passed
ASSET-IMPORT - (Fatal) - If capital asset amounts are imported/keyed (Function 8500, Facilities Acquisition and Construction, or objects 6XXX, Capital Outlay; or objects 9400-9489, Capital Assets, in funds 61-67), then capital asset supplemental data (Form ASSET) must be provided.

Passed
ASSET-PY-BAL - (Fatal) - If capital asset ending balances were included in the prior year unaudited actuals, the Schedule of Capital Assets (Form ASSET) must be provided.

Passed
CURRENT-CALC-EXP - (Informational) - The Percent of Current Cost of Education Expended for Classroom Compensation (Line 15 in Form CEA) must equal or exceed 60% for elementary, 55% for unified, and 50% for high school districts under EC Section 41372, unless the district is exempt pursuant to EC Section 41374.

Passed
DEBT-ACTIVITY - (Informational) - If long-term debt exists, there should be activity entered in the Schedule of Long-Term Liabilities (Form DEBT) for each type of debt.

Passed
DEBT-IMPORT - (Fatal) - If long-term debt amounts are imported/keyed, the long-term debt supplemental data (Form DEBT) must be provided.

Passed
DEBT-POSITIVE - (Fatal) - In Form DEBT, long-term liability ending balances must be positive. Passed DEBT-PY-BAL - (Fatal) - If long-term liability ending balances were included in the prior year unaudited actuals data, the Schedule of Long-Term Liabilities (Form DEBT) must be provided.

Passed
ESMOE-ADA - (Fatal) - If Form ESMOE is completed, ADA must be reported in Section II, Line A. Passed ESMOE-IMPORT - (Fatal) - If Every Student Succeeds Act amounts are imported, then the Every Student Succeeds Act Maintenance of Effort form, Form ESMOE, must be provided.

Passed
IC-ADMIN-NOT-ZERO - (Fatal) - Other General Administration costs (Part III, Line A1) in Form ICR should not be zero.

Passed
IC-ADMIN-PLANT-SVCS - (Warning) - Percentage of plant services costs attributable to general administration should not be zero or exceed 25%.

Passed
IC-BD-SUPT-NOT-ZERO - (Warning) - Board and Superintendent costs (Part III, Line B7) in Form ICR should not be zero.

Passed
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IC-BD-SUPT-VS-ADMIN - (Warning) - In Form ICR, the ratio of Board and Superintendent costs (Part III, Line B7) to Other General Administration costs (Part III, Line A1) should not be less than 5%.

Passed
IC-EXCEEDS-LEA-RATE - (Warning) - The indirect cost rate used in one or more programs (Form ICR, Exhibit A - Rate Used) should not exceed the LEA's approved indirect cost rate.

Passed
IC-PCT - (Warning) - The straight indirect cost percentage before the carry-forward adjustment (Form ICR, Part III, Line C) is between 2% and 9%.

Passed
IC-POSITIVE - (Warning) - The indirect cost rate after the carry-forward adjustment (Form ICR, Part III, Line D) should be positive.

Passed
LOT-CONTRIB-IMPORT-A - (Fatal) - If State Lottery revenue (Resource 1100) is contributed to other resources (Object 8980), supplemental data for those contributions must be entered in Form L.

Passed
LOT-CONTRIB-IMPORT-B - (Warning) - If State Lottery revenue (Resource 1100) is contributed to other resources (Object 8980), supplemental expenditure data for those contributions should be entered in Form L.

Passed
LOT-IMPORT - (Fatal) - If lottery amounts are imported in resources 1100 and/or 6300, then the Lottery Report, Form L, must be completed and saved.

Passed
PCR-ALLOC-NO-DIRECT - (Warning) - In forms PCR/PCRAF, costs should normally only be allocated to goals that have direct costs.

Passed
PCR-GF-EXPENDITURES - (Fatal) - Total Costs by Program in Form PCR, Column 6 should agree with total expenditures (objects 1000-7999) in funds 01, 09, and 62.

Passed
PCRAF-UNDISTRIBUTED - (Fatal) - Allocation factors must be entered in Form PCRAF for support functions with costs in undistributed goals (goals 0000 and 9000).

Passed

EXPORT VALIDATION CHECKS
ADA-PROVIDE - (Fatal) - Average Daily Attendance data (Form A) must be provided. Passed CEA-PROVIDE - (Fatal) - Current Expense Formula/Minimum Classroom Compensation data (Form CEA) must be provided.

Passed
CHK-DEPENDENCY - (Fatal) - If data has changed that affect other forms, the affected forms must be opened and saved.

Passed
CHK-UNBALANCED-A - (Warning) - Unbalanced and/or incomplete data in any of the forms should be corrected before an official export is completed.

Passed
CHK-UNBALANCED-B - (Fatal) - Unbalanced and/or incomplete data in any of the forms must be corrected before an official export is completed.

Passed
FORM01-PROVIDE - (Fatal) - Form 01 (Form 01I) must be opened and saved. Passed GANN-PROVIDE - (Fatal) - Appropriations Limit Calculations supplemental data (Form GANN) must be provided. Passed ICR-PROVIDE - (Fatal) - Indirect Cost Rate Worksheet (Form ICR) must be provided. Passed SACS Web System - SACS V13
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UNAUDIT-CERT-PROVIDE - (Fatal) - Unaudited Actual Certification (Form CA) must be provided. Passed VERSION-CHECK - (Warning) - All versions are current. Passed

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12-62810-0000000
Humboldt County
SACS Web System - SACS V13
8/25/2025 2:35:14 PM
Unaudited Actuals
Unaudited Actuals 2024-25
Technical Review Checks
Phase - All
Display - Exceptions Only
Fortuna Union High
Following is a chart of the various types of technical review checks and related requirements:

GENERAL LEDGER CHECKS
OBJ-POSITIVE - (Warning) - The following objects have a negative balance by resource, by fund: Exception

FUND RESOURCE OBJECT VALUE
13 7033 8520 ($11,245.51)
REV-POSITIVE - (Warning) - In the following resources, total revenues exclusive of contributions (objects 8000- 8979) are negative, by fund:

Exception

FUND RESOURCE VALUE
13 7033 ($11,245.51)
Fortuna Union High School District
2025-2026 Second Interim
March 10, 2026 Board Meeting
Enrollment:
1,059 Enrollment with 90.72% ADA = 960.68 (based on projected 2025-2026 P2) Unduplicated Count = 719 (based on October 2025 CALPADS Fall 1 submission) Enrollment & ADA Projections (Enrollment projections are based on feeder school data) 2024-2025 2025-2026 2026-2027 2027-2028
District Enrollment 1,046 1,059 1,040 1,059
Enrollment Change from Prior Year -3713-19 19
District ADA 947.48 960.68 943.45 960.68
LCFF Planning Factors (Based on SSC 2025-26 Enacted State Dartboard):
1st Interim 2nd Interim $ Change % Change
LCFF (Base/Suppl/EPA) $15,830,163 $15,850,112 $19,949 0.13% Federal Revenues $838,136 $839,534 $1,398 0.17%
Other State Revenues $2,597,920 $2,651,106 $53,186 2.05% Other Local Revenues $1,504,816 $1,545,166 $40,350 2.68% Total $20,771,035 $20,885,918 $114,883 0.55%
1st Interim 2nd Interim $ Change % Change
Transfer In $0 $0 $0
Beginning Balance $8,120,546 $8,120,546 $0 0.00%
Total $8,120,546 $8,120,546 $0 0.00%
1st Interim 2nd Interim $ Change % Change
Available Funds $28,891,581 $29,006,464 $114,883 0.40%
2025-2026 2026-2027 2027-2028
$15,850,112 $16,568,659 $17,171,534

2.30% 2.41% 3.06%
$833,473 $718,547 $602,875
Unduplicated Pupil - 3 Yr rolling % 65.24% 68.43% 69.59% LCFF Supplemental/Concentration $2,571,170 $2,990,762 $3,210,331 Sup/Con Funding change over prior year $761,932 $419,592 $219,569 2025-2026 Restricted Beginning Balance: $3,426,535; Unrestricted Beginning Balance: $4,694,011.

Total Available Funds
Projected LCFF Revenues -Budget Year and Two Subsequent Budget Years LCFF Revenues
COLA
Change over prior year
Minimum Reserve Requirements
The required Minimum Reserve Calculation for the District is 4% of the total General Fund Expenditures, Transfers Out and Other Uses. This equals $867,801 based on current projections. The District's total reserve level is currently projected to be $2,364,316 or 10.9%.

General Fund changes since First Interim
Revenues
LCFF revenues increased due to higher supplemental/concentration funding for low-income, English learners and foster youth. Federal Revenues increased due to Title I, II and IV. Other State Revenue increased due to CTEIG and Increased state allocations to the classified employee summer assistance program. Other Local Revenue increased due to projected SELPA revenue.

Beginning Balance/Transfers In
2025-2026 2nd Interim Assumptions
Cost of Living Adjustment (COLA) = 2.30%
Fortuna Union High School District
2025-2026 Second Interim
March 10, 2026 Board Meeting
1st Interim 2nd Interim $ Change % Change
Certificated Salaries $7,241,456 $7,241,454 -$2 0.00%
Classified Salaries $2,294,623 $2,347,800 $53,177 2.32% Employee Benefits $5,309,151 $5,336,624 $27,473 0.52%
Books and Supplies $1,362,034 $1,387,634 $25,600 1.88%
Services $2,570,867 $2,649,182 $78,315 3.05%
Capital Outlay $313,640 $323,640 $10,000 3.19%
Other Outgo/Transfer Out $2,493,512 $2,408,681 -$84,831 -3.40% Total $21,585,283 $21,695,015 $109,732 0.51%
2025-2026 2026-2027 2027-2028
Certificated $80,462 $120,382 $95,403
Classified $60,433 $74,530 $54,653
Total $140,895 $194,912 $150,056
Projected General Fund Revenues -Budget Year and Two Subsequent Budget Years 2025-2026 2026-2027 2027-2028
LCFF (Base/Suppl/EPA) $15,850,112 $16,568,659 $17,171,534 Federal Revenues $839,534 $765,940 $769,768
Other State Revenues $2,651,106 $2,265,823 $2,011,744
Other Local Revenues $1,545,166 $1,484,983 $1,494,991
$20,885,918 $21,085,405 $21,448,037
Projected General Fund Expenditures -Budget Year and Two Subsequent Budget Years 2025-2026 2026-2027 2027-2028
Certificated Salaries $7,241,454 $7,650,343 $7,885,047
Classified Salaries $2,347,800 $2,418,436 $2,493,706
Employee Benefits $5,336,624 $5,582,803 $5,721,620
Books and Supplies $1,387,634 $1,273,218 $1,157,478
Services $2,649,182 $2,406,262 $2,418,086
Capital Outlay $323,640 $197,685 $197,685
Other Outgo/Tran Out $2,408,681 $2,455,005 $2,503,525
Total General Fund Expenditures $21,695,015 $21,983,752 $22,377,147 Fund Balance Increase (Decrease) ($809,097) ($898,347) ($929,110) 2025-2026 2026-2027 2027-2028
Special Reserve Balance $2,364,316 $2,434,316 $2,504,316 Special Reserve % 10.90% 11.07% 11.19%
Step and Column (Including Mandatory Benefits)
General Fund Three Year Summary: Revenue and Expenditures Required Minimum Reserve 4%
General Fund changes since First Interim
Expenditures
Classified salaries increased due to increased hourly wages, OT and vacation payouts. Employee benefits increased due to classified hours and health benefit coverage for positions. Books and supplies increased for CTE program computers and music equipment covered with grant and donation funds. Services and other operating expenses increased due to professional development grant expenditures. Capital outlay increased due to planned technology server equipment replacement costs, budget moved from equipment to "capitalized equipment". Other outgo expenses decreased due to the projected HCOE Glen Paul chargeback.

Second Interim 12 62810 0000000
Fortuna Union High DISTRICT CERTIFICATION OF INTERIM REPORT Form CI Humboldt County For the Fiscal Year 2025-26 G82AXH2HHG(2025-26) NOTICE OF CRITERIA AND STANDARDS REVIEW. This interim report was based upon and reviewed using the state-adopted Criteria and Standards. (Pursuant to Education Code (EC) sections 33129 and 42130)
Signed: Date:

District Superintendent or Designee
Printed Name: Title:

NOTICE OF INTERIM REVIEW. All action shall be taken on this report during a regular or authorized special meeting of the governing board.

To the County Superintendent of Schools:

This interim report and certification of financial condition are hereby filed by the governing board of the school district. (Pursuant to EC Section 42131) Meeting Date: Signed:

President of the Governing Board

CERTIFICATION OF FINANCIAL CONDITION

POSITIVE CERTIFICATION
As President of the Governing Board of this school district, I certify that based upon current projections this district will meet its financial obligations for the current fiscal year and subsequent two fiscal years.

QUALIFIED CERTIFICATION
As President of the Governing Board of this school district, I certify that based upon current projections this district may not meet its financial obligations for the current fiscal year or two subsequent fiscal years.

NEGATIVE CERTIFICATION
As President of the Governing Board of this school district, I certify that based upon current projections this district will be unable to meet its financial obligations for the remainder of the current fiscal year or for the subsequent fiscal year.

Contact person for additional information on the interim report:

Name: Telephone:

Title: E-mail:

Criteria and Standards Review Summary
The following summary is automatically completed based on data provided in the Criteria and Standards Review form (Form 01CSI). Criteria and standards that are "Not Met," and supplemental information and additional fiscal indicators that are "Yes," may indicate areas of potential concern, which could affect the interim report certification, and should be carefully reviewed.

CRITERIA AND STANDARDS Met Not Met
1 Average Daily Attendance Projected funded ADA for any of the current or two subsequent fiscal years has not changed by more than two percent since first interim. X
2 Enrollment Projected enrollment for any of the current or two subsequent fiscal years has not changed by more than two percent since first interim. X
3 ADA to Enrollment Projected second period (P-2) ADA to enrollment ratio for the current and two subsequent fiscal years is consistent with historical ratios. X
4 Local Control Funding Formula
(LCFF) Revenue
Projected LCFF revenue for any of the current or two subsequent fiscal years has not changed by more than two percent since first interim. X
5 Salaries and Benefits Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures has not changed by more than the standard for the current and two subsequent fiscal years.

X
6a Other Revenues Projected operating revenues (federal, other state, other local) for the current and two subsequent fiscal years have not changed by more than five percent since first interim. X 6b Other Expenditures Projected operating expenditures (books and supplies, services and other expenditures) for the current and two subsequent fiscal years have not changed by more than five percent since first interim.

X
7 Ongoing and Major Maintenance
Account
If applicable, changes occurring since first interim meet the required contribution to the ongoing and major maintenance account (i.e., restricted maintenance account). X 8 Deficit Spending Unrestricted deficit spending, if any, has not exceeded the standard in any of the current or two subsequent fiscal years. X
9a Fund Balance Projected general fund balance will be positive at the end of the current and two subsequent fiscal years.

X
9b Cash Balance Projected general fund cash balance will be positive at the end of the current fiscal year. X 10 Reserves Available reserves (e.g., reserve for economic uncertainties, unassigned/unappropriated amounts) meet minimum requirements for the current and two subsequent fiscal years. X California Dept of Education
SACS Financial Reporting Software - SACS V14
File: CI_District, Version 4 Page 1 Printed: 2/23/2026 10:41 AM 3/10/2026
Clint Duey Superintendent
March 10, 2026
x
Sarah Poust (707)725-4461
CBO [email protected]
Second Interim 12 62810 0000000
Fortuna Union High DISTRICT CERTIFICATION OF INTERIM REPORT Form CI Humboldt County For the Fiscal Year 2025-26 G82AXH2HHG(2025-26) SUPPLEMENTAL INFORMATION No Yes
S1 Contingent Liabilities Have any known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) occurred since first interim that may impact the budget? X
S2 Using One-time Revenues to Fund
Ongoing Expenditures
Are there ongoing general fund expenditures funded with one-time revenues that have changed since first interim by more than five percent?
X
S3 Temporary Interfund Borrowings Are there projected temporary borrowings between funds? X S4 Contingent Revenues Are any projected revenues for any of the current or two subsequent fiscal years contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reserves)?
X
S5 Contributions Have contributions from unrestricted to restricted resources, or transfers to or from the general fund to cover operating deficits, changed since first interim by more than $20,000 and more than 5% for any of the current or two subsequent fiscal years?
X
S6 Long-term Commitments Does the district have long-term (multiyear) commitments or debt agreements? X • If yes, have annual payments for the current or two subsequent fiscal years increased over prior year's (2024-25) annual payment?
n/a
• If yes, will funding sources used to pay long-term commitments decrease or expire prior to the end of the commitment period, or are they one-time sources? n/a
S7a Postemployment Benefits Other than
Pensions
Does the district provide postemployment benefits other than pensions (OPEB)? X • If yes, have there been changes since first interim in OPEB liabilities? X S7b Other Self-insurance Benefits Does the district operate any self-insurance programs (e.g., workers' compensation)? X • If yes, have there been changes since first interim in self-insurance liabilities? n/a S8 Status of Labor Agreements As of second interim projections, are salary and benefit negotiations still unsettled for:
• Certificated? (Section S8A, Line 1b) X
• Classified? (Section S8B, Line 1b) X
• Management/supervisor/confidential? (Section S8C, Line 1b) X S8 Labor Agreement Budget Revisions For negotiations settled since first interim, per Government Code Section 3547.5(c), are budget revisions still needed to meet the costs of the collective bargaining agreement(s) for:
• Certificated? (Section S8A, Line 3) n/a
• Classified? (Section S8B, Line 3) n/a
S9 Status of Other Funds Are any funds other than the general fund projected to have a negative fund balance at the end of the current fiscal year?
X
ADDITIONAL FISCAL INDICATORS No Yes
A1 Negative Cash Flow Do cash flow projections show that the district will end the current fiscal year with a negative cash balance in the general fund?
X
A2 Independent Position Control Is personnel position control independent from the payroll system? X A3 Declining Enrollment Is enrollment decreasing in both the prior and current fiscal years? X A4 New Charter Schools Impacting
District Enrollment
Are any new charter schools operating in district boundaries that are impacting the district's enrollment, either in the prior or current fiscal year? X
A5 Salary Increases Exceed COLA Has the district entered into a bargaining agreement where any of the current or subsequent fiscal years of the agreement would result in salary increases that are expected to exceed the projected state funded cost-of-living adjustment?
X
A6 Uncapped Health Benefits Does the district provide uncapped (100% employer paid) health benefits for current or retired employees?
X
A7 Independent Financial System Is the district’s financial system independent from the county office system? X A8 Fiscal Distress Reports Does the district have any reports that indicate fiscal distress? If yes, provide copies to the COE, pursuant to EC 42127.6(a).

X
A9 Change of CBO or Superintendent Have there been personnel changes in the superintendent or chief business official (CBO) positions within the last 12 months?
X
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: CI_District, Version 4 Page 2 Printed: 2/23/2026 10:41 AM 2025-26 Second Interim 12 62810 0000000
Fortuna Union High AVERAGE DAILY ATTENDANCE Form AI
Humboldt County G82AXH2HHG(2025-26)
Description

ESTIMATED
FUNDED
ADA
Original
Budget
(A)

ESTIMATED
FUNDED
ADA
Board
Approved
Operating
Budget
(B)

ESTIMATED
P-2
REPORT
ADA
Projected
Year Totals
(C)

ESTIMATED
FUNDED
ADA
Projected
Year Totals
(D)

DIFFERENCE
(Col. D - B)
(E)

PERCENTAGE

DIFFERENCE
(Col. E / B)
(F)
A. DISTRICT

1. Total District Regular ADA
Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (includes
Necessary Small School ADA) 963.20 964.64 960.68 964.64 0.00 0.0%

2. Total Basic Aid Choice/Court Ordered Voluntary Pupil Transfer Regular ADA
Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) 0.00

3. Total Basic Aid Open Enrollment Regular ADA
Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) 0.00

4. Total, District Regular ADA
(Sum of Lines A1 through A3) 963.20 964.64 960.68 964.64 0.00 0.0%

5. District Funded County Program ADA
a. County Community Schools 34.65 35.26 35.26 .61 2.0%
b. Special Education-Special Day Class 22.62 22.62 22.29 22.29 (.33) -1.0% c. Special Education-NPS/LCI 0.00
d. Special Education Extended Year 1.58 1.58 1.58 1.58 0.00 0.0% e. Other County Operated Programs:

Opportunity Schools and Full Day Opportunity Classes,
Specialized Secondary Schools 0.00
f. County School Tuition Fund
(Out of State Tuition) [EC 2000 and 46380] 0.00
g. Total, District Funded County Program ADA
(Sum of Lines A5a through A5f) 24.20 58.85 59.13 59.13 .28 0.0%

6. TOTAL DISTRICT ADA
(Sum of Line A4 and Line A5g) 987.40 1,023.49 1,019.81 1,023.77 .28 0.0%

7. Adults in Correctional Facilities 0.00

8. Charter School ADA
(Enter Charter School ADA using
Tab C. Charter School ADA)
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: AI, Version 3 Page 1 Printed: 2/23/2026 3:09 PM
2025-26 Second Interim 12 62810 0000000
Fortuna Union High AVERAGE DAILY ATTENDANCE Form AI
Humboldt County G82AXH2HHG(2025-26)
Description

ESTIMATED
FUNDED
ADA
Original
Budget
(A)

ESTIMATED
FUNDED
ADA
Board
Approved
Operating
Budget
(B)

ESTIMATED
P-2
REPORT
ADA
Projected
Year Totals
(C)

ESTIMATED
FUNDED
ADA
Projected
Year Totals
(D)

DIFFERENCE
(Col. D - B)
(E)

PERCENTAGE

DIFFERENCE
(Col. E / B)
(F)
B. COUNTY OFFICE OF EDUCATION

1. County Program Alternative Education Grant ADA
a. County Group Home and Institution Pupils 0.00
b. Juvenile Halls, Homes, and Camps 0.00
c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] 0.00
d. Total, County Program Alternative Education
ADA (Sum of Lines B1a through B1c) 0.00 0.00 0.00 0.00 0.00 0.0%

2. District Funded County Program ADA
a. County Community Schools 0.00
b. Special Education-Special Day Class 0.00
c. Special Education-NPS/LCI 0.00
d. Special Education Extended Year 0.00
e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools 0.00 f. County School Tuition Fund
(Out of State Tuition) [EC 2000 and 46380] 0.00
g. Total, District Funded County Program ADA
(Sum of Lines B2a through B2f) 0.00 0.00 0.00 0.00 0.00 0.0%

3. TOTAL COUNTY OFFICE ADA
(Sum of Lines B1d and B2g) 0.00 0.00 0.00 0.00 0.00 0.0%

4. Adults in Correctional Facilities 0.00

5. County Operations Grant ADA 0.00

6. Charter School ADA
(Enter Charter School ADA using
Tab C. Charter School ADA)
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: AI, Version 3 Page 2 Printed: 2/23/2026 3:09 PM
2025-26 Second Interim 12 62810 0000000
Fortuna Union High AVERAGE DAILY ATTENDANCE Form AI
Humboldt County G82AXH2HHG(2025-26)
Description

ESTIMATED
FUNDED
ADA
Original
Budget
(A)

ESTIMATED
FUNDED
ADA
Board
Approved
Operating
Budget
(B)

ESTIMATED
P-2
REPORT
ADA
Projected
Year Totals
(C)

ESTIMATED
FUNDED
ADA
Projected
Year Totals
(D)

DIFFERENCE
(Col. D - B)
(E)

PERCENTAGE

DIFFERENCE
(Col. E / B)
(F)
C. CHARTER SCHOOL ADA
Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 use this worksheet to report ADA for those charter schools.

Charter schools reporting SACS financial data separately from their authorizing LEAs in Fund 01 or Fund 62 use this worksheet to report their ADA.

FUND 01: Charter School ADA corresponding to SACS financial data reported in Fund 01.

1. Total Charter School Regular ADA 0.00

2. Charter School County Program Alternative
Education ADA
a. County Group Home and Institution Pupils 0.00
b. Juvenile Halls, Homes, and Camps 0.00
c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] 0.00
d. Total, Charter School County Program
Alternative Education ADA
(Sum of Lines C2a through C2c) 0.00 0.00 0.00 0.00 0.00 0.0%

3. Charter School Funded County Program ADA
a. County Community Schools 0.00
b. Special Education-Special Day Class 0.00
c. Special Education-NPS/LCI 0.00
d. Special Education Extended Year 0.00
e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools 0.00 f. Total, Charter School Funded County
Program ADA
(Sum of Lines C3a through C3e) 0.00 0.00 0.00 0.00 0.00 0.0%

4. TOTAL CHARTER SCHOOL ADA
(Sum of Lines C1, C2d, and C3f) 0.00 0.00 0.00 0.00 0.00 0.0% FUND 09 or 62: Charter School ADA corresponding to SACS financial data reported in Fund 09 or Fund 62.

5. Total Charter School Regular ADA 0.00

6. Charter School County Program Alternative
Education ADA
a. County Group Home and Institution Pupils 0.00
b. Juvenile Halls, Homes, and Camps 0.00
c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] 0.00
d. Total, Charter School County Program
Alternative Education ADA
(Sum of Lines C6a through C6c) 0.00 0.00 0.00 0.00 0.00 0.0%

7. Charter School Funded County Program ADA
a. County Community Schools 0.00
b. Special Education-Special Day Class 0.00
c. Special Education-NPS/LCI 0.00
d. Special Education Extended Year 0.00
e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools 0.00 f. Total, Charter School Funded County
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: AI, Version 3 Page 3 Printed: 2/23/2026 3:09 PM
2025-26 Second Interim 12 62810 0000000
Fortuna Union High AVERAGE DAILY ATTENDANCE Form AI
Humboldt County G82AXH2HHG(2025-26)
Description

ESTIMATED
FUNDED
ADA
Original
Budget
(A)

ESTIMATED
FUNDED
ADA
Board
Approved
Operating
Budget
(B)

ESTIMATED
P-2
REPORT
ADA
Projected
Year Totals
(C)

ESTIMATED
FUNDED
ADA
Projected
Year Totals
(D)

DIFFERENCE
(Col. D - B)
(E)

PERCENTAGE

DIFFERENCE
(Col. E / B)
(F)
Program ADA
(Sum of Lines C7a through C7e) 0.00 0.00 0.00 0.00 0.00 0.0%

8. TOTAL CHARTER SCHOOL ADA
(Sum of Lines C5, C6d, and C7f) 0.00 0.00 0.00 0.00 0.00 0.0%

9. TOTAL CHARTER SCHOOL ADA
Reported in Fund 01, 09, or 62
(Sum of Lines C4 and C8) 0.00 0.00 0.00 0.00 0.00 0.0%
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: AI, Version 3 Page 4 Printed: 2/23/2026 3:09 PM
Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01CSI
Humboldt County School District Criteria and Standards Review G82AXH2HHG(2025-26) Provide methodology and assumptions used to estimate ADA, enrollment, revenues, expenditures, reserves and fund balance, and multiyear commitments (including cost-of-living adjustments).

Deviations from the standards must be explained and may affect the interim certification.

CRITERIA AND STANDARDS

1. CRITERION: Average Daily Attendance
STANDARD: Projected funded average daily attendance (ADA) for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percent since first interim projections.

District's ADA Standard Percentage Range: -2.0% to +2.0% 1A. Calculating the District's ADA Variances
DATA ENTRY: First Interim data that exist will be extracted into the first column, otherwise, enter data for all fiscal years. Second Interim Projected Year Totals data that exist for the current year will be extracted; otherwise, enter data for all fiscal years. Enter district regular ADA and charter school ADA corresponding to financial data reported in the General Fund, only, for all fiscal years.

Estimated Funded ADA
First Interim Second Interim
Projected Year Totals Projected Year Totals
Fiscal Year (Form 01CSI, Item 1A) (Form AI, Lines A4 and C4) Percent Change Status Current Year (2025-26)
District Regular 964.64 964.64
Charter School 0.00 0.00
Total ADA 964.64 964.64 0.0% Met
1st Subsequent Year (2026-27)
District Regular 960.51 963.04
Charter School
Total ADA 960.51 963.04 .3% Met
2nd Subsequent Year (2027-28)
District Regular 951.30 960.68
Charter School
Total ADA 951.30 960.68 1.0% Met
1B. Comparison of District ADA to the Standard
DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Funded ADA has not changed since first interim projections by more than two percent in any of the current year or two subsequent fiscal years.

Explanation:
(required if NOT met)
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: CSI_District, Version 10 Page 1 Printed: 2/23/2026 3:07 PM Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01CSI
Humboldt County School District Criteria and Standards Review G82AXH2HHG(2025-26)

2. CRITERION: Enrollment
STANDARD: Projected enrollment for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percent since first interim projections District's Enrollment Standard Percentage Range: -2.0% to +2.0% 2A. Calculating the District's Enrollment Variances
DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column for all fiscal years. Enter data in the second column for all fiscal years. Enter district regular enrollment and charter school enrollment corresponding to financial data reported in the General Fund, only, for all fiscal years.

Enrollment
First Interim Second Interim
Fiscal Year (Form 01CSI, Item 2A) CALPADS/Projected Percent Change Status Current Year (2025-26)
District Regular 1,059.00 1,058.00
Charter School
Total Enrollment 1,059.00 1,058.00 (.1%) Met
1st Subsequent Year (2026-27)
District Regular 1,036.00 1,040.00
Charter School
Total Enrollment 1,036.00 1,040.00 .4% Met
2nd Subsequent Year (2027-28)
District Regular 1,057.00 1,059.00
Charter School
Total Enrollment 1,057.00 1,059.00 .2% Met
2B. Comparison of District Enrollment to the Standard
DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Enrollment projections have not changed since first interim projections by more than two percent for the current year and two subsequent fiscal years.

Explanation:
(required if NOT met)
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: CSI_District, Version 10 Page 2 Printed: 2/23/2026 3:07 PM Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01CSI
Humboldt County School District Criteria and Standards Review G82AXH2HHG(2025-26)

3. CRITERION: ADA to Enrollment
STANDARD: Projected second period (P-2) average daily attendance (ADA) to enrollment ratio for any of the current fiscal year or two subsequent fiscal years has not increased from the historical average ratio from the three prior fiscal years by more than one half of one percent (0.5%). 3A. Calculating the District's ADA to Enrollment Standard DATA ENTRY: Unaudited Actuals data that exist will be extracted into the P-2 ADA column for the First Prior Year; otherwise, enter First Prior Year data. P-2 ADA for the second and third prior years are preloaded. First Interim data that exist will be extracted into the Enrollment column; otherwise, enter Enrollment data for all fiscal years. Data should reflect district regular and charter school ADA/enrollment corresponding to financial data reported in the General Fund, only, for all fiscal years.

P-2 ADA Enrollment
Unaudited Actuals CALPADS Actual Historical Ratio
Fiscal Year (Form A, Lines A4 and C4)
(Form
01CSI, Item
3A)
of ADA to Enrollment
Third Prior Year (2022-23)
District Regular 961 1,066
Charter School
Total ADA/Enrollment 961 1,066 90.2%
Second Prior Year (2023-24)
District Regular 981 1,083
Charter School
Total ADA/Enrollment 981 1,083 90.6%
First Prior Year (2024-25)
District Regular 947 1,046
Charter School 0
Total ADA/Enrollment 947 1,046 90.5%
Historical Average Ratio: 90.4%
District's ADA to Enrollment Standard (historical average ratio plus 0.5%): 90.9% 3B. Calculating the District's Projected Ratio of ADA to Enrollment DATA ENTRY: Estimated P-2 ADA will be extracted into the first column for the Current Year; enter data in the first column for the subsequent fiscal years. Data should reflect district regular and charter school ADA/enrollment corresponding to financial data reported in the General Fund, only, for all fiscal years. All other data are extracted.

Estimated P-2 ADA Enrollment
CALPADS/Projected
Fiscal Year (Form AI, Lines A4 and C4) (Criterion 2, Item 2A) Ratio of ADA to Enrollment Status Current Year (2025-26)
District Regular 961 1,058
Charter School 0
Total ADA/Enrollment 961 1,058 90.8% Met
1st Subsequent Year (2026-27)
District Regular 943 1,040
Charter School
Total ADA/Enrollment 943 1,040 90.7% Met
2nd Subsequent Year (2027-28)
District Regular 961 1,059
Charter School
Total ADA/Enrollment 961 1,059 90.7% Met
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: CSI_District, Version 10 Page 3 Printed: 2/23/2026 3:07 PM Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01CSI
Humboldt County School District Criteria and Standards Review G82AXH2HHG(2025-26) 3C. Comparison of District ADA to Enrollment Ratio to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Projected P-2 ADA to enrollment ratio has not exceeded the standard for the current year and two subsequent fiscal years.

Explanation:
(required if NOT met)
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: CSI_District, Version 10 Page 4 Printed: 2/23/2026 3:07 PM Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01CSI
Humboldt County School District Criteria and Standards Review G82AXH2HHG(2025-26)

4. CRITERION: LCFF Revenue
STANDARD: Projected LCFF revenue for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percent since first interim projections.

District's LCFF Revenue Standard Percentage Range: -2.0% to +2.0% 4A. Calculating the District's Projected Change in LCFF Revenue DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column. In the Second Interim column, Current Year data are extracted; enter data for the two subsequent years.

LCFF Revenue
(Fund 01, Objects 8011, 8012, 8020-8089)
First Interim Second Interim
Fiscal Year (Form 01CSI, Item 4A) Projected Year Totals Percent Change Status Current Year (2025-26) 15,830,163.00 15,850,111.00 .1% Met 1st Subsequent Year (2026-27) 16,587,064.00 16,568,659.00 (.1%) Met 2nd Subsequent Year (2027-28) 17,109,902.00 17,171,534.00 .4% Met 4B. Comparison of District LCFF Revenue to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - LCFF revenue has not changed since first interim projections by more than two percent for the current year and two subsequent fiscal years.

Explanation:
(required if NOT met)
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: CSI_District, Version 10 Page 5 Printed: 2/23/2026 3:07 PM Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01CSI
Humboldt County School District Criteria and Standards Review G82AXH2HHG(2025-26)

5. CRITERION: Salaries and Benefits
STANDARD: Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures for any of the current fiscal year or two subsequent fiscal years has not changed from the historical average ratio from the three prior fiscal years by more than the greater of three percent or the district's required reserves percentage. 5A. Calculating the District's Historical Average Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures DATA ENTRY: Unaudited Actuals data that exist for the First Prior Year will be extracted; otherwise, enter data for the First Prior Year. Unaudited Actuals data for the second and third prior years are preloaded.

Unaudited Actuals - Unrestricted
(Resources 0000-1999) Ratio
Salaries and Benefits Total Expenditures
of Unrestricted Salaries and
Benefits
Fiscal Year
(Form 01, Objects 1000-
3999)
(Form 01, Objects 1000-
7499)
to Total Unrestricted
Expenditures
Third Prior Year (2022-23) 9,294,383.68 11,671,245.77 79.6% Second Prior Year (2023-24) 10,079,518.36 12,735,886.10 79.1% First Prior Year (2024-25) 9,463,821.38 12,860,693.74 73.6% Historical Average Ratio: 77.5%
Current Year 1st Subsequent Year 2nd Subsequent Year
(2025-26) (2026-27) (2027-28)
District's Reserve Standard Percentage
4% 4% 4%
(Criterion 10B, Line 4)
District's Salaries and Benefits Standard

73.5% to 81.5% 73.5% to 81.5% 73.5% to 81.5%
(historical average ratio, plus/minus the
greater of 3% or the district's reserve
standard percentage):
5B. Calculating the District's Projected Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures DATA ENTRY: If Form MYPI exists, Projected Year Totals data for the two subsequent years will be extracted; if not, enter Projected Year Totals data. Projected Year Totals data for Current Year are extracted.

Projected Year Totals - Unrestricted
(Resources 0000-1999)
Salaries and Benefits Total Expenditures Ratio
(Form 01I, Objects 1000-
3999)
(Form 01I, Objects 1000-
7499)
of Unrestricted Salaries and
Benefits
Fiscal Year (Form MYPI, Lines B1-B3)
(Form MYPI, Lines B1-B8,
B10)
to Total Unrestricted
Expenditures
Status
Current Year (2025-26) 11,394,576.00 14,762,149.00 77.2% Met 1st Subsequent Year (2026-27) 12,106,075.00 15,799,215.00 76.6% Met 2nd Subsequent Year (2027-28) 12,527,635.00 16,408,339.00 76.3% Met 5C. Comparison of District Salaries and Benefits Ratio to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Ratio of total unrestricted salaries and benefits to total unrestricted expenditures has met the standard for the current year and two subsequent fiscal years.

Explanation:
(required if NOT met)
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: CSI_District, Version 10 Page 6 Printed: 2/23/2026 3:07 PM Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01CSI
Humboldt County School District Criteria and Standards Review G82AXH2HHG(2025-26)

6. CRITERION: Other Revenues and Expenditures
STANDARD: Projected operating revenues (including federal, other state and other local) or expenditures (including books and supplies, and services and other operating), for any of the current fiscal year or two subsequent fiscal years, have not changed by more than five percent since first interim projections. Changes that exceed five percent in any major object category must be explained.

District's Other Revenues and Expenditures Standard Percentage Range: -5.0% to +5.0% District's Other Revenues and Expenditures Explanation Percentage Range: -5.0% to +5.0% 6A. Calculating the District's Change by Major Object Category and Comparison to the Explanation Percentage Range DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column. Second Interim data for the Current Year are extracted. If Second Interim Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years into the second column. Explanations must be entered for each category if the percent change for any year exceeds the district's explanation percentage range.

First Interim Second Interim
Projected Year Totals Projected Year Totals Change Is Outside Object Range / Fiscal Year (Form 01CSI, Item 6A) (Fund 01) (Form MYPI) Percent Change Explanation Range Federal Revenue (Fund 01, Objects 8100-8299) (Form MYPI, Line A2) Current Year (2025-26) 838,136.00 839,534.00 .2% No
1st Subsequent Year (2026-27) 761,219.00 765,940.00 .6% No 2nd Subsequent Year (2027-28) 761,219.00 769,768.00 1.1% No Explanation:
(required if Yes)
Other State Revenue (Fund 01, Objects 8300-8599) (Form MYPI, Line A3) Current Year (2025-26) 2,597,920.00 2,651,106.00 2.0% No 1st Subsequent Year (2026-27) 2,309,171.00 2,265,823.00 -1.9% No 2nd Subsequent Year (2027-28) 2,011,625.00 2,011,744.00 0.0% No Explanation:
(required if Yes)
Other Local Revenue (Fund 01, Objects 8600-8799) (Form MYPI, Line A4) Current Year (2025-26) 1,504,816.00 1,545,166.00 2.7% No 1st Subsequent Year (2026-27) 1,461,401.00 1,484,983.00 1.6% No 2nd Subsequent Year (2027-28) 1,471,409.00 1,494,991.00 1.6% No Explanation:
(required if Yes)
Books and Supplies (Fund 01, Objects 4000-4999) (Form MYPI, Line B4) Current Year (2025-26) 1,362,034.00 1,387,634.00 1.9% No 1st Subsequent Year (2026-27) 1,255,950.00 1,273,218.00 1.4% No 2nd Subsequent Year (2027-28) 1,109,998.00 1,157,478.00 4.3% No Explanation:
(required if Yes)
Services and Other Operating Expenditures (Fund 01, Objects 5000-5999) (Form MYPI, Line B5) Current Year (2025-26) 2,570,867.00 2,649,182.00 3.0% No 1st Subsequent Year (2026-27) 2,422,483.00 2,406,262.00 -.7% No 2nd Subsequent Year (2027-28) 2,390,370.00 2,418,086.00 1.2% No Explanation:
(required if Yes)
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: CSI_District, Version 10 Page 7 Printed: 2/23/2026 3:07 PM Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01CSI
Humboldt County School District Criteria and Standards Review G82AXH2HHG(2025-26) 6B. Calculating the District's Change in Total Operating Revenues and Expenditures DATA ENTRY: All data are extracted or calculated.

First Interim Second Interim
Object Range / Fiscal Year Projected Year Totals Projected Year Totals Percent Change Status Total Federal, Other State, and Other Local Revenue (Section 6A) Current Year (2025-26) 4,940,872.00 5,035,806.00 1.9% Met 1st Subsequent Year (2026-27) 4,531,791.00 4,516,746.00 -.3% Met 2nd Subsequent Year (2027-28) 4,244,253.00 4,276,503.00 .8% Met Total Books and Supplies, and Services and Other Operating Expenditures (Section 6A) Current Year (2025-26) 3,932,901.00 4,036,816.00 2.6% Met 1st Subsequent Year (2026-27) 3,678,433.00 3,679,480.00 0.0% Met 2nd Subsequent Year (2027-28) 3,500,368.00 3,575,564.00 2.1% Met 6C. Comparison of District Total Operating Revenues and Expenditures to the Standard Percentage Range DATA ENTRY: Explanations are linked from Section 6A if the status in Section 6B is Not Met; no entry is allowed below. 1a. STANDARD MET - Projected total operating revenues have not changed since first interim projections by more than the standard for the current year and two subsequent fiscal years.

Explanation:

Federal Revenue
(linked from 6A
if NOT met)
Explanation:

Other State Revenue
(linked from 6A
if NOT met)
Explanation:

Other Local Revenue
(linked from 6A
if NOT met)
1b. STANDARD MET - Projected total operating expenditures have not changed since first interim projections by more than the standard for the current year and two subsequent fiscal years.

Explanation:

Books and Supplies
(linked from 6A
if NOT met)
Explanation:

Services and Other Exps
(linked from 6A
if NOT met)
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: CSI_District, Version 10 Page 8 Printed: 2/23/2026 3:07 PM Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01CSI
Humboldt County School District Criteria and Standards Review G82AXH2HHG(2025-26)

7. CRITERION: Facilities Maintenance
STANDARD: Identify changes that have occurred since first interim projections in the projected contributions for facilities maintenance funding as required pursuant to Education Code Section 17070.75, or in how the district is providing adequately to preserve the functionality of its facilities for their normal life in accordance with Education Code sections 52060(d)(1) and 17002(d)(1).

Determining the District's Compliance with the Contribution Requirement for EC Section 17070.75 - Ongoing and Major Maintenance/Restricted Maintenance Account (OMMA/RMA) NOTE: EC Section 17070.75 requires the district to deposit into the account a minimum amount equal to or greater than three percent of the total general fund expenditures and other financing uses for that fiscal year. Statute exclude the following resource codes from the total general fund expenditures calculation: 3212, 3213, 3214, 3216, 3218, 3219, 3225, 3226, 3227, 3228, 5316, 5632, 5633, 5634, 7027, and 7690.

DATA ENTRY: Enter the Required Minimum Contribution if First Interim data does not exist. First Interim data that exist will be extracted; otherwise, enter First Interim data into lines 1, if applicable, and 2. All other data are extracted.

Second Interim Contribution
Projected Year Totals
Required Minimum (Fund 01, Resource 8150,
Contribution Objects 8900-8999) Status
618,703.80
632,791.00 Met

1. OMMA/RMA Contribution

2. First Interim Contribution (information only) 629,243.00 (Form 01CSI, First Interim, Criterion 7, Line 1)
If status is not met, enter an X in the box that best describes why the minimum required contribution was not made:

Not applicable (district does not participate in the Leroy F. Greene School Facilities Act of 1998) Exempt (due to district's small size [EC Section 17070.75 (b)(2)(E)]) Other (explanation must be provided)
Explanation:
(required if NOT met
and Other is marked)
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: CSI_District, Version 10 Page 9 Printed: 2/23/2026 3:07 PM Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01CSI
Humboldt County School District Criteria and Standards Review G82AXH2HHG(2025-26)

8. CRITERION: Deficit Spending
STANDARD: Unrestricted deficit spending (total unrestricted expenditures and other financing uses is greater than total unrestricted revenues and other financing sources) as a percentage of total unrestricted expenditures and other financing uses, has not exceeded one-third of the district's available reserves¹ as a percentage of total expenditures and other financing uses² in any of the current fiscal year or two subsequent fiscal years. ¹Available reserves are the unrestricted amounts in the Stabilization Arrangements, Reserve for Economic Uncertainties, and Unassigned/Unappropriated accounts in the General Fund and the Special Reserve Fund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negative ending balances in restricted resources in the General Fund. ²A school district that is the Administrative Unit of a Special Education Local Plan Area (SELPA) may exclude from its expenditures the distribution of funds to its participating members. 8A. Calculating the District's Deficit Spending Standard Percentage Levels DATA ENTRY: All data are extracted or calculated.

Current Year 1st Subsequent Year 2nd Subsequent Year
(2025-26) (2026-27) (2027-28)

10.9% 11.1% 11.2%
District's Available Reserve Percentages (Criterion 10C, Line 9) District's Deficit Spending Standard Percentage Levels

3.6% 3.7% 3.7%
(one-third of available reserve percentage):
8B. Calculating the District's Deficit Spending Percentages DATA ENTRY: Current Year data are extracted. If Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years into the first and second columns.

Projected Year Totals
Net Change in
Total Unrestricted
Expenditures
Unrestricted Fund Balance and Other Financing Uses Deficit Spending Level (Form 01I, Section E)
(Form 01I, Objects 1000-
7999)
(If Net Change in
Unrestricted Fund
Fiscal Year (Form MYPI, Line C) (Form MYPI, Line B11)
Balance is negative, else
N/A)
Status
Current Year (2025-26) (40,094.00) 14,926,682.00 .3% Met 1st Subsequent Year (2026-27) (626,044.00) 15,979,803.00 3.9% Not Met 2nd Subsequent Year (2027-28) (723,336.00) 16,604,455.00 4.4% Not Met 8C. Comparison of District Deficit Spending to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD NOT MET - Unrestricted deficit spending has exceeded the standard percentage level in any of the current year or two subsequent fiscal years. Provide reasons for the deficit spending, a description of the methods and assumptions used in balancing the unrestricted budget, and what changes will be made to ensure that the budget deficits are eliminated or are balanced within the standard.

Explanation: The deficit in both subsequent years are above the standard percentage levels due to projected tentative agreements for salary increases, expiring grant funds, declining enrollment, low ADA and low class size ratios. (required if NOT met)
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: CSI_District, Version 10 Page 10 Printed: 2/23/2026 3:07 PM Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01CSI
Humboldt County School District Criteria and Standards Review G82AXH2HHG(2025-26)

9. CRITERION: Fund and Cash Balances
A. FUND BALANCE STANDARD: Projected general fund balance will be positive at the end of the current fiscal year and two subsequent fiscal years. 9A-1. Determining if the District's General Fund Ending Balance is Positive DATA ENTRY: Current Year data are extracted. If Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years.

Ending Fund Balance
General Fund
Projected Year Totals
Fiscal Year (Form 01I, Line F2 ) (Form MYPI, Line D2) Status Current Year (2025-26) 7,311,448.00 Met
1st Subsequent Year (2026-27) 6413100.0 Met
2nd Subsequent Year (2027-28) 5483989.0 Met
9A-2. Comparison of the District's Ending Fund Balance to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Projected general fund ending balance is positive for the current fiscal year and two subsequent fiscal years.

Explanation:
(required if NOT met)
B. CASH BALANCE STANDARD: Projected general fund cash balance will be positive at the end of the current fiscal year. 9B-1. Determining if the District's Ending Cash Balance is Positive DATA ENTRY: If Form CASH exists, data will be extracted; if not, data must be entered below.

Ending Cash Balance
General Fund
Fiscal Year (Form CASH, Line F, June Column) Status
Current Year (2025-26) 7,870,626.00 Met
9B-2. Comparison of the District's Ending Cash Balance to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Projected general fund cash balance will be positive at the end of the current fiscal year.

Explanation:
(required if NOT met)
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: CSI_District, Version 10 Page 11 Printed: 2/23/2026 3:07 PM Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01CSI
Humboldt County School District Criteria and Standards Review G82AXH2HHG(2025-26)

10. CRITERION: Reserves
STANDARD: Available reserves¹ for any of the current fiscal year or two subsequent fiscal years are not less than the following percentages or amounts² as applied to total expenditures and other financing uses³:

DATA ENTRY: Current Year data are extracted. If Form MYPI exists, 1st and 2nd Subsequent Year data will be extracted. If not, enter district regular ADA and charter school ADA corresponding to financial data reported in the General Fund, only, for the two subsequent years.

Percentage Level District ADA
5% or $88,000 (greater of) 0 to 300
4% or $88,000 (greater of) 301 to 1,000
3% 1,001 to 30,000
2% 30,001 to 250,000
1% 250,001 and over
¹ Available reserves are the unrestricted amounts in the Stabilization Arrangements, Reserve for Economic Uncertainties, and Unassigned/Unappropriated accounts in the General Fund and Special Reserve Fund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negative ending balances in restricted resources in the General Fund. ² Dollar amounts to be adjusted annually by the prior year statutory cost-of-living adjustment, as referenced in Education Code Section 42238.02, rounded to the nearest thousand. ³ A school district that is the Administrative Unit (AU) of a Special Education Local Plan Area (SELPA) may exclude from its expenditures the distribution of funds to its participating members.

Current Year 1st Subsequent Year 2nd Subsequent Year
(2025-26) (2026-27) (2027-28)
961
District Estimated P-2 ADA (Current Year, Form AI, Lines A4 and C4. 943 931 Subsequent Years, Form MYPI, Line F2, if available.)
District's Reserve Standard Percentage Level: 4% 4% 4%
10A. Calculating the District's Special Education Pass-through Exclusions (only for districts that serve as the AU of a SELPA) DATA ENTRY: For SELPA AUs, if Form MYPI exists, all data will be extracted including the Yes/No button selection. If not, click the appropriate Yes or No button for item 1. If Yes, enter data for item 2a. If No, enter data for the two subsequent years in item 2b; Current Year data are extracted.

For districts that serve as the AU of a SELPA (Form MYPI, Lines F1a, F1b1, and F1b2):

1. Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members?

2. If you are the SELPA AU and are excluding special education pass-through funds:
a. Enter the name(s) of the SELPA(s):

Current Year
Projected Year Totals 1st Subsequent Year 2nd Subsequent Year (2025-26) (2026-27) (2027-28)
b. Special Education Pass-through Funds
(Fund 10, resources 3300-3499, 6500-6540 and 6546, 0.00 objects 7211-7213 and 7221-7223)
10B. Calculating the District's Reserve Standard
DATA ENTRY: If Form MYPI exists, all data will be extracted or calculated. If not, enter data for line 1 for the two subsequent years; Current Year data are extracted.

Current Year
Projected
Year Totals
1st
Subsequent
Year
2nd Subsequent Year
(2025-26) (2026-27) (2027-28)

1. Expenditures and Other Financing Uses
(Form 01I, objects 1000-7999) (Form MYPI, Line B11) 21,695,015.00 21,983,752.00 22,377,147.00

2. Plus: Special Education Pass-through
(Criterion 10A, Line 2b, if Criterion 10A, Line 1 is No)

3. Total Expenditures and Other Financing Uses
(Line B1 plus Line B2) 21,695,015.00 21,983,752.00 22,377,147.00 California Dept of Education
SACS Financial Reporting Software - SACS V14
File: CSI_District, Version 10 Page 12 Printed: 2/23/2026 3:07 PM Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01CSI
Humboldt County School District Criteria and Standards Review G82AXH2HHG(2025-26)

4. Reserve Standard Percentage Level 4% 4% 4%

5. Reserve Standard - by Percent
(Line B3 times Line B4) 867,800.60 879,350.08 895,085.88

6. Reserve Standard - by Amount
($88,000 for districts with 0 to 1,000 ADA, else 0) 88,000.00 88,000.00 88,000.00

7. District's Reserve Standard
(Greater of Line B5 or Line B6) 867,800.60 879,350.08 895,085.88 10C. Calculating the District's Available Reserve Amount DATA ENTRY: All data are extracted from fund data and Form MYPI. If Form MYPI does not exist, enter data for the two subsequent years.

Current Year
Reserve Amounts Projected Year Totals 1st Subsequent Year 2nd Subsequent Year (Unrestricted resources 0000-1999 except Line 4) (2025-26) (2026-27) (2027-28)

1. General Fund - Stabilization Arrangements
(Fund 01, Object 9750) (Form MYPI, Line E1a) 0.00 0.00 0.00

2. General Fund - Reserve for Economic Uncertainties
(Fund 01, Object 9789) (Form MYPI, Line E1b) 0.00 0.00 0.00

3. General Fund - Unassigned/Unappropriated Amount
(Fund 01, Object 9790) (Form MYPI, Line E1c) 0.00 0.00 0.00

4. General Fund - Negative Ending Balances in Restricted Resources (Fund 01, Object 979Z, if negative, for each of resources 2000-9999) (Form MYPI, Line E1d) 0.00 0.00 0.00

5. Special Reserve Fund - Stabilization Arrangements
(Fund 17, Object 9750) (Form MYPI, Line E2a) 0.00 0.00 0.00

6. Special Reserve Fund - Reserve for Economic Uncertainties (Fund 17, Object 9789) (Form MYPI, Line E2b) 2,364,316.00 2,434,316.00 2,504,316.00

7. Special Reserve Fund - Unassigned/Unappropriated Amount (Fund 17, Object 9790) (Form MYPI, Line E2c) 0.00 0.00 0.00

8. District's Available Reserve Amount
(Lines C1 thru C7) 2,364,316.00 2,434,316.00 2,504,316.00

9. District's Available Reserve Percentage (Information only) (Line 8 divided by Section 10B, Line 3) 10.90% 11.07% 11.19% District's Reserve Standard
(Section 10B, Line 7): 867,800.60 879,350.08 895,085.88 Status: Met Met Met
10D. Comparison of District Reserve Amount to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Available reserves have met the standard for the current year and two subsequent fiscal years.

Explanation:
(required if NOT met)
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: CSI_District, Version 10 Page 13 Printed: 2/23/2026 3:07 PM Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01CSI
Humboldt County School District Criteria and Standards Review G82AXH2HHG(2025-26)

SUPPLEMENTAL INFORMATION
DATA ENTRY: Click the appropriate Yes or No button for items S1 through S4. Enter an explanation for each Yes answer.

S1. Contingent Liabilities
1a. Does your district have any known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) that have occurred since first interim projections that may impact the budget? No 1b. If Yes, identify the liabilities and how they may impact the budget:

S2. Use of One-time Revenues for Ongoing Expenditures
1a. Does your district have ongoing general fund expenditures funded with one-time revenues that have changed since first interim projections by more than five percent? No 1b. If Yes, identify the expenditures and explain how the one-time resources will be replaced to continue funding the ongoing expenditures in the following fiscal years:

S3. Temporary Interfund Borrowings
1a. Does your district have projected temporary borrowings between funds? (Refer to Education Code Section 42603) No
1b. If Yes, identify the interfund borrowings:

S4. Contingent Revenues
1a. Does your district have projected revenues for the current fiscal year or either of the two subsequent fiscal years contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reserves)? No
1b. If Yes, identify any of these revenues that are dedicated for ongoing expenses and explain how the revenues will be replaced or expenditures reduced:

California Dept of Education
SACS Financial Reporting Software - SACS V14
File: CSI_District, Version 10 Page 14 Printed: 2/23/2026 3:07 PM Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01CSI
Humboldt County School District Criteria and Standards Review G82AXH2HHG(2025-26) S5. Contributions
Identify projected contributions from unrestricted resources in the general fund to restricted resources in the general fund for the current fiscal year and two subsequent fiscal years.

Provide an explanation if contributions have changed by more than $20,000 and more than five percent since first interim projections.

Identify projected transfers to or from the general fund to cover operating deficits in either the general fund or any other fund for the current fiscal year and two subsequent fiscal years.

Provide an explanation if transfers have changed by more than $20,000 and more than five percent since first interim projections.

Identify capital project cost overruns that have occurred since first interim projections that may impact the general fund budget.

District's Contributions and Transfers Standard:
-5.0% to +5.0% or -$20,000
to +$20,000
S5A. Identification of the District's Projected Contributions, Transfers, and Capital Projects that may Impact the General Fund DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column. For Contributions, the Second Interim's Current Year data will be extracted. Enter Second Interim Contributions for the 1st and 2nd Subsequent Years. For Transfers In and Transfers Out, the Second Interim's Current Year data will be extracted. If Form MYPI exists, the data will be extracted into the Second Interim column for the 1st and 2nd Subsequent Years. If Form MYPI does not exist, enter data for 1st and 2nd Subsequent Years. Click on the appropriate button for Item 1d; all other data will be calculated.

First Interim Second Interim Percent
Description / Fiscal Year (Form 01CSI, Item S5A) Projected Year Totals Change Amount of
Change
Status
1a. Contributions, Unrestricted General Fund
(Fund 01, Resources 0000-1999, Object 8980)
Current Year (2025-26) (2,415,735.00) (2,323,559.00) -3.8% (92,176.00) Met 1st Subsequent Year (2026-27) (2,505,445.00) (2,529,444.00) 1.0% 23,999.00 Met 2nd Subsequent Year (2027-28) (2,602,224.00) (2,614,967.00) .5% 12,743.00 Met 1b. Transfers In, General Fund *
Current Year (2025-26) 0.00 0.00 0.0% 0.00 Met
1st Subsequent Year (2026-27) 0.00 0.00 0.0% 0.00 Met
2nd Subsequent Year (2027-28) 0.00 0.00 0.0% 0.00 Met
1c. Transfers Out, General Fund *
Current Year (2025-26) 159,533.00 164,533.00 3.1% 5,000.00 Met 1st Subsequent Year (2026-27) 175,588.00 180,588.00 2.8% 5,000.00 Met 2nd Subsequent Year (2027-28) 191,116.00 196,116.00 2.6% 5,000.00 Met 1d. Capital Project Cost Overruns
Have capital project cost overruns occurred since first interim projections that may impact the general fund operational budget?
No
* Include transfers used to cover operating deficits in either the general fund or any other fund.

California Dept of Education
SACS Financial Reporting Software - SACS V14
File: CSI_District, Version 10 Page 15 Printed: 2/23/2026 3:07 PM Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01CSI
Humboldt County School District Criteria and Standards Review G82AXH2HHG(2025-26) S5B. Status of the District's Projected Contributions, Transfers, and Capital Projects DATA ENTRY: Enter an explanation if Not Met for items 1a-1c or if Yes for Item 1d. 1a. MET - Projected contributions have not changed since first interim projections by more than the standard for the current year and two subsequent fiscal years.

Explanation:
(required if NOT met)
1b. MET - Projected transfers in have not changed since first interim projections by more than the standard for the current year and two subsequent fiscal years.

Explanation:
(required if NOT met)
1c. MET - Projected transfers out have not changed since first interim projections by more than the standard for the current year and two subsequent fiscal years.

Explanation:
(required if NOT met)
1d. NO - There have been no capital project cost overruns occurring since first interim projections that may impact the general fund operational budget.

Project Information:
(required if YES)
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: CSI_District, Version 10 Page 16 Printed: 2/23/2026 3:07 PM Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01CSI
Humboldt County School District Criteria and Standards Review G82AXH2HHG(2025-26) S6. Long-term Commitments
Identify all existing and new multiyear commitments¹ and their annual required payment for the current fiscal year and two subsequent fiscal years. Explain how any increase in annual payments will be funded. Also, explain how any decrease to funding sources used to pay long-term commitments will be replaced. ¹ Include multiyear commitments, multiyear debt agreements, and new programs or contracts that result in long-term obligations.

S6A. Identification of the District's Long-term Commitments DATA ENTRY: If First Interim data exist (Form 01CSI, Item S6A), long-term commitment data will be extracted and it will only be necessary to click the appropriate button for Item 1b. Extracted data may be overwritten to update long-term commitment data in Item 2, as applicable. If no First Interim data exist, click the appropriate buttons for items 1a and 1b, and enter all other data, as applicable.

1. a. Does your district have long-term (multiyear) commitments? (If No, skip items 1b and 2 and sections S6B and S6C) No b. If Yes to Item 1a, have new long-term (multiyear) commitments been incurred since first interim projections? N/A

2. If Yes to Item 1a, list (or update) all new and existing multiyear commitments and required annual debt service amounts. Do not include long-term commitments for postemployment benefits other than pensions (OPEB); OPEB is disclosed in Item S7A. # of Years SACS Fund and Object Codes Used For: Principal Balance Type of Commitment Remaining Funding Sources (Revenues) Debt Service (Expenditures) as of July 1, 2025 Leases
Certificates of Participation
General Obligation Bonds
Supp Early Retirement Program
State School Building Loans
Compensated Absences
Other Long-term Commitments (do not include OPEB):

TOTAL: 0
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: CSI_District, Version 10 Page 17 Printed: 2/23/2026 3:07 PM Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01CSI
Humboldt County School District Criteria and Standards Review G82AXH2HHG(2025-26) Prior Year Current Year 1st Subsequent Year 2nd Subsequent Year (2024-25) (2025-26) (2026-27) (2027-28)
Annual Payment Annual Payment Annual Payment Annual Payment Type of Commitment (continued) (P & I) (P & I) (P & I) (P & I) Leases
Certificates of Participation
General Obligation Bonds
Supp Early Retirement Program
State School Building Loans
Compensated Absences
Other Long-term Commitments (continued):

Total Annual
Payments:
0 0 0 0
Has total annual payment increased over prior year (2024-25)? No No No California Dept of Education
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Fortuna Union High General Fund Form 01CSI
Humboldt County School District Criteria and Standards Review G82AXH2HHG(2025-26) S6B. Comparison of the District's Annual Payments to Prior Year Annual Payment DATA ENTRY: Enter an explanation if Yes.
1a. No - Annual payments for long-term commitments have not increased in one or more of the current and two subsequent fiscal years.

Explanation:
(Required if Yes
to increase in total
annual payments)
S6C. Identification of Decreases to Funding Sources Used to Pay Long-term Commitments DATA ENTRY: Click the appropriate Yes or No button in Item 1; if Yes, an explanation is required in Item 2.

1. Will funding sources used to pay long-term commitments decrease or expire prior to the end of the commitment period, or are they one-time sources? n/a

2. No - Funding sources will not decrease or expire prior to the end of the commitment period, and one-time funds are not being used for long-term commitment.

Explanation:
(Required if Yes)
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: CSI_District, Version 10 Page 19 Printed: 2/23/2026 3:07 PM Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01CSI
Humboldt County School District Criteria and Standards Review G82AXH2HHG(2025-26) S7. Unfunded Liabilities
Identify any changes in estimates for unfunded liabilities since first interim projections, and indicate whether the changes are the result of a new actuarial valuation.

S7A. Identification of the District's Estimated Unfunded Liability for Postemployment Benefits Other Than Pensions (OPEB) DATA ENTRY: Click the appropriate button(s) for items 1a-1c, as applicable. First Interim data that exist (Form 01CSI, Item S7A) will be extracted; otherwise, enter First Interim and Second Interim data in items 2-4.
1 a. Does your district provide postemployment benefits other than pensions (OPEB)? (If No, skip items 1b-4) Yes b. If Yes to Item 1a, have there been changes since first interim in OPEB liabilities?
No
c. If Yes to Item 1a, have there been changes since
first interim in OPEB contributions? No
First Interim
2 OPEB Liabilities (Form 01CSI, Item S7A) Second Interim a. Total OPEB liability 3,728,743.00 3,728,743.00
b. OPEB plan(s) fiduciary net position (if applicable) 0.00 0.00 c. Total/Net OPEB liability (Line 2a minus Line 2b) 3,728,743.00 3,728,743.00 d. Is total OPEB liability based on the district's estimate or an actuarial valuation? Actuarial
e. If based on an actuarial valuation, indicate the measurement date of the OPEB valuation. Jan 23, 2025 Jan 23, 2025
3 OPEB Contributions
a. OPEB actuarially determined contribution (ADC) if available, per First Interim actuarial valuation or Alternative Measurement Method (Form 01CSI, Item S7A) Second Interim Current Year (2025-26) 0.00 0.00
1st Subsequent Year (2026-27) 0.00 0.00
2nd Subsequent Year (2027-28) 0.00 0.00
b. OPEB amount contributed (for this purpose, include premiums paid to a self-insurance fund) (Funds 01-70, objects 3701-3752)
Current Year (2025-26) 107,661.00 107,647.00
1st Subsequent Year (2026-27) 116,273.00 116,273.00
2nd Subsequent Year (2027-28) 125,576.00 125,576.00
c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount) Current Year (2025-26) 107,661.00 107,647.00
1st Subsequent Year (2026-27) 116,273.00 116,273.00
2nd Subsequent Year (2027-28) 125,576.00 125,576.00
d. Number of retirees receiving OPEB benefits
Current Year (2025-26) 3 3
1st Subsequent Year (2026-27) 3 3
2nd Subsequent Year (2027-28) 3 3
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: CSI_District, Version 10 Page 20 Printed: 2/23/2026 3:07 PM Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01CSI
Humboldt County School District Criteria and Standards Review G82AXH2HHG(2025-26)

4. Comments:

California Dept of Education
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Fortuna Union High General Fund Form 01CSI
Humboldt County School District Criteria and Standards Review G82AXH2HHG(2025-26) S7B. Identification of the District's Unfunded Liability for Self-insurance Programs DATA ENTRY: Click the appropriate button(s) for items 1a-1c, as applicable. First Interim data that exist (Form 01CSI, Item S7B) will be extracted; otherwise, enter First Interim and Second Interim data in items 2-4.
1 a. Does your district operate any self-insurance programs such as workers' compensation, employee health and welfare, or property and liability? (Do not include OPEB; which is covered in Section S7A) (If No, skip items 1b-4) No
b. If Yes to item 1a, have there been changes since first interim in self-insurance liabilities?
n/a
c. If Yes to item 1a, have there been changes since first interim in self-insurance contributions?
n/a
First Interim
2 Self-Insurance Liabilities (Form 01CSI, Item S7B) Second Interim a. Accrued liability for self-insurance programs
b. Unfunded liability for self-insurance programs
3 Self-Insurance Contributions First Interim
a. Required contribution (funding) for self-insurance programs (Form 01CSI, Item S7B) Second Interim Current Year (2025-26)
1st Subsequent Year (2026-27)
2nd Subsequent Year (2027-28)
b. Amount contributed (funded) for self-insurance programs Current Year (2025-26)
1st Subsequent Year (2026-27)
2nd Subsequent Year (2027-28)
4 Comments:

California Dept of Education
SACS Financial Reporting Software - SACS V14
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Fortuna Union High General Fund Form 01CSI
Humboldt County School District Criteria and Standards Review G82AXH2HHG(2025-26) S8. Status of Labor Agreements
Analyze the status of all employee labor agreements. Identify new labor agreements that have been ratified since first interim projections, as well as new commitments provided as part of previously ratified multiyear agreements; and include all contracts, including all administrator contracts (and including all compensation). For new agreements, indicate the date of the required board meeting. Compare the increase in new commitments to the projected increase in ongoing revenues, and explain how these commitments will be funded in future fiscal years.

If salary and benefit negotiations are not finalized, upon settlement with certificated or classified staff:

The school district must determine the cost of the settlement, including salaries, benefits, and any other agreements that change costs, and provide the county office of education (COE) with an analysis of the cost of the settlement and its impact on the operating budget.

The county superintendent shall review the analysis relative to the criteria and standards and may provide written comments to the president of the district governing board and superintendent.

S8A. Cost Analysis of District's Labor Agreements - Certificated (Non-management) Employees DATA ENTRY: Click the appropriate Yes or No button for "Status of Certificated Labor Agreements as of the Previous Reporting Period." There are no extractions in this section.

Status of Certificated Labor Agreements as of the Previous Reporting Period Yes Were all certificated labor negotiations settled as of first interim projections? If Yes, complete number of FTEs, then skip to section S8B.

If No, continue with section S8A.

Certificated (Non-management) Salary and Benefit Negotiations Prior Year (2nd Interim) Current Year 1st Subsequent Year 2nd Subsequent Year (2024-25) (2025-26) (2026-27) (2027-28)
Number of certificated (non-management) full-time-equivalent (FTE) positions 60.24 61.50 63.50 63.50
1a. Have any salary and benefit negotiations been settled since first interim projections? n/a If Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3.

If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5.

If No, complete questions 6 and 7.
1b. Are any salary and benefit negotiations still unsettled? No
If Yes, complete questions 6 and 7.

Negotiations Settled Since First Interim
2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting:
2b. Per Government Code Section 3547.5(b), was the collective bargaining agreement certified by the district superintendent and chief business official? Yes If Yes, date of Superintendent and CBO certification:

3. Per Government Code Section 3547.5(c), was a budget revision adopted to meet the costs of the collective bargaining agreement? n/a If Yes, date of budget revision board adoption:

4. Period covered by the agreement: Begin Date: End Date:

5. Salary settlement: Current Year 1st Subsequent Year 2nd Subsequent Year (2025-26) (2026-27) (2027-28)
Is the cost of salary settlement included in the interim and multiyear projections (MYPs)? Yes No No
One Year Agreement
Total cost of salary settlement 202,616 0 0
% change in salary schedule from prior year 3.0%
or
Multiyear Agreement
Total cost of salary settlement
% change in salary schedule from prior year
(may enter text, such as "Reopener")
California Dept of Education
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Fortuna Union High General Fund Form 01CSI
Humboldt County School District Criteria and Standards Review G82AXH2HHG(2025-26) Identify the source of funding that will be used to support multiyear salary commitments:

Negotiations Not Settled

6. Cost of a one percent increase in salary and statutory benefits 0 Current Year 1st Subsequent Year 2nd Subsequent Year
(2025-26) (2026-27) (2027-28)

7. Amount included for any tentative salary schedule increases 0 143,048 148,739 Current Year 1st Subsequent Year 2nd Subsequent Year
Certificated (Non-management) Health and Welfare (H&W) Benefits (2025-26) (2026-27) (2027-28)

1. Are costs of H&W benefit changes included in the interim and MYPs? Yes Yes Yes

2. Total cost of H&W benefits 1,039,099 1,075,365 1,075,455

3. Percent of H&W cost paid by employer 61.0% 55.0% 49.0%

4. Percent projected change in H&W cost over prior year 0.0% 0.0% 0.0% California Dept of Education
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Fortuna Union High General Fund Form 01CSI
Humboldt County School District Criteria and Standards Review G82AXH2HHG(2025-26) Certificated (Non-management) Prior Year Settlements Negotiated Since First Interim Projections Are any new costs negotiated since first interim projections for prior year settlements included in the interim?
If Yes, amount of new costs included in the interim and MYPs If Yes, explain the nature of the new costs:

Current Year 1st Subsequent Year 2nd Subsequent Year
Certificated (Non-management) Step and Column Adjustments (2025-26) (2026-27) (2027-28)

1. Are step & column adjustments included in the interim and MYPs? Yes Yes Yes

2. Cost of step & column adjustments 58,800 84,582 71,169

3. Percent change in step & column over prior year (31.8%) 43.9% (15.9%) Current Year 1st Subsequent Year 2nd Subsequent Year
Certificated (Non-management) Attrition (layoffs and retirements) (2025-26) (2026-27) (2027-28)

1. Are savings from attrition included in the interim and MYPs? No No No

2. Are additional H&W benefits for those laid-off or retired employees included in the interim and MYPs?
No No No
Certificated (Non-management) - Other
List other significant contract changes that have occurred since first interim projections and the cost impact of each change (i.e., class size, hours of employment, leave of absence, bonuses, etc.):

California Dept of Education
SACS Financial Reporting Software - SACS V14
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Fortuna Union High General Fund Form 01CSI
Humboldt County School District Criteria and Standards Review G82AXH2HHG(2025-26) S8B. Cost Analysis of District's Labor Agreements - Classified (Non-management) Employees DATA ENTRY: Click the appropriate Yes or No button for "Status of Classified Labor Agreements as of the Previous Reporting Period." There are no extractions in this section.

Status of Classified Labor Agreements as of the Previous Reporting Period Were all classified labor negotiations settled as of first interim projections? Yes
If Yes, complete number of FTEs, then skip to section S8C.

If No, continue with section S8B.

Classified (Non-management) Salary and Benefit Negotiations Prior Year (2nd Interim) Current Year 1st Subsequent Year 2nd Subsequent Year (2024-25) (2025-26) (2026-27) (2027-28)
Number of classified (non-management) FTE positions 31.78 32.78 32.78 31.78 1a. Have any salary and benefit negotiations been settled since first interim projections? n/a If Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3.

If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5.

If No, complete questions 6 and 7.
1b. Are any salary and benefit negotiations still unsettled? If Yes, complete questions 6 and 7. No
Negotiations Settled Since First Interim Projections
2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting:
2b. Per Government Code Section 3547.5(b), was the collective bargaining agreement certified by the district superintendent and chief business official? If Yes, date of Superintendent and CBO certification:

3. Per Government Code Section 3547.5(c), was a budget revision adopted to meet the costs of the collective bargaining agreement? n/a If Yes, date of budget revision board adoption:

4. Period covered by the agreement: Begin Date:

End
Date:

California Dept of Education
SACS Financial Reporting Software - SACS V14
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Fortuna Union High General Fund Form 01CSI
Humboldt County School District Criteria and Standards Review G82AXH2HHG(2025-26) Negotiations Not Settled

6. Cost of a one percent increase in salary and statutory benefits 0 Current Year 1st Subsequent Year 2nd Subsequent Year
(2025-26) (2026-27) (2027-28)

7. Amount included for any tentative salary schedule increases 0 36,343 38,309 Current Year 1st Subsequent Year 2nd Subsequent Year
Classified (Non-management) Health and Welfare (H&W) Benefits (2025-26) (2026-27) (2027-28)

1. Are costs of H&W benefit changes included in the interim and MYPs? Yes Yes Yes

2. Total cost of H&W benefits 927,143 971,442 987,825

3. Percent of H&W cost paid by employer 100.0% 97.0% 94.0%

4. Percent projected change in H&W cost over prior year 3.5% 3.5% 3.5% Classified (Non-management) Prior Year Settlements Negotiated Since First Interim Are any new costs negotiated since first interim projections for prior year settlements included in the interim?
No
If Yes, amount of new costs included in the interim and MYPs If Yes, explain the nature of the new costs:

Current Year 1st Subsequent Year 2nd Subsequent Year
Classified (Non-management) Step and Column Adjustments (2025-26) (2026-27) (2027-28)

1. Are step & column adjustments included in the interim and MYPs? Yes Yes Yes

2. Cost of step & column adjustments 30,908 42,290 23,365

3. Percent change in step & column over prior year 20.9% 36.8% (44.8%) Current Year 1st Subsequent Year 2nd Subsequent Year
Classified (Non-management) Attrition (layoffs and retirements) (2025-26) (2026-27) (2027-28)

1. Are savings from attrition included in the interim and MYPs? Yes No No

2. Are additional H&W benefits for those laid-off or retired employees included in the interim and MYPs?
Yes No No
Classified (Non-management) - Other
List other significant contract changes that have occurred since first interim and the cost impact of each (i.e., hours of employment, leave of absence, bonuses, etc.):

California Dept of Education
SACS Financial Reporting Software - SACS V14
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Fortuna Union High General Fund Form 01CSI
Humboldt County School District Criteria and Standards Review G82AXH2HHG(2025-26) S8C. Cost Analysis of District's Labor Agreements - Management/Supervisor/Confidential Employees DATA ENTRY: Click the appropriate Yes or No button for "Status of Management/Supervisor/Confidential Labor Agreements as of the Previous Reporting Period." There are no extractions in this section.

Status of Management/Supervisor/Confidential Labor Agreements as of the Previous Reporting Period Were all managerial/confidential labor negotiations settled as of first interim projections? Yes If Yes or n/a, complete number of FTEs, then skip to S9.

If No, continue with section S8C.

Management/Supervisor/Confidential Salary and Benefit Negotiations Prior Year (2nd Interim) Current Year 1st Subsequent Year 2nd Subsequent Year (2024-25) (2025-26) (2026-27) (2027-28)
Number of management, supervisor, and confidential FTE positions 12.00 13.00 13.00 13.00 1a. Have any salary and benefit negotiations been settled since first interim projections? n/a
If Yes, complete question 2.

If No, complete questions 3 and 4.

No
1b. Are any salary and benefit negotiations still unsettled? If Yes, complete questions 3 and 4.

Negotiations Settled Since First Interim Projections

2. Salary settlement: Current Year 1st Subsequent Year 2nd Subsequent Year (2025-26) (2026-27) (2027-28)
Is the cost of salary settlement included in the interim and multiyear projections (MYPs)? Yes No No
Total cost of salary settlement 18,476 0 0
Change in salary schedule from prior year
(may enter text, such as "Reopener")

1.8% 0.0% 0.0%
Negotiations Not Settled

3. Cost of a one percent increase in salary and statutory benefits 0 Current Year 1st Subsequent Year 2nd Subsequent Year
(2025-26) (2026-27) (2027-28)

4. Amount included for any tentative salary schedule increases 0 34,075 35,556 California Dept of Education
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Fortuna Union High General Fund Form 01CSI
Humboldt County School District Criteria and Standards Review G82AXH2HHG(2025-26) Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent Year Health and Welfare (H&W) Benefits (2025-26) (2026-27) (2027-28)

1. Are costs of H&W benefit changes included in the interim and MYPs? Yes Yes Yes

2. Total cost of H&W benefits 260,129 264,675 269,377

3. Percent of H&W cost paid by employer 100.0% 94.0% 89.0%

4. Percent projected change in H&W cost over prior year 3.5% 3.5% 3.5% Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent Year Step and Column Adjustments (2025-26) (2026-27) (2027-28)

1. Are step & column adjustments included in the interim and MYPs? Yes Yes Yes

2. Cost of step & column adjustments 20,003 25,163 22,387

3. Percent change in step and column over prior year 1.0% 26.0% (11.0%) Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent Year Other Benefits (mileage, bonuses, etc.) (2025-26) (2026-27) (2027-28)

1. Are costs of other benefits included in the interim and MYPs? No No No

2. Total cost of other benefits 0 0 0

3. Percent change in cost of other benefits over prior year 0.0% 0.0% 0.0% California Dept of Education
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Fortuna Union High General Fund Form 01CSI
Humboldt County School District Criteria and Standards Review G82AXH2HHG(2025-26) S9. Status of Other Funds
Analyze the status of other funds that may have negative fund balances at the end of the current fiscal year. If any other fund has a projected negative fund balance, prepare an interim report and multiyear projection for that fund. Explain plans for how and when the negative fund balance will be addressed.

S9A. Identification of Other Funds with Negative Ending Fund Balances DATA ENTRY: Click the appropriate button in Item 1. If Yes, enter data in Item 2 and provide the reports referenced in Item 1.

1. Are any funds other than the general fund
projected to have a negative fund
balance at the end of the current fiscal year? No
If Yes, prepare and submit to the reviewing agency a report of revenues, expenditures, and changes in fund balance (e.g., an interim fund report) and a multiyear projection report for each fund.

2. If Yes, identify each fund, by name and number, that is projected to have a negative ending fund balance for the current fiscal year. Provide reasons for the negative balance(s) and explain the plan for how and when the problem(s) will be corrected.

California Dept of Education
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Fortuna Union High General Fund Form 01CSI
Humboldt County School District Criteria and Standards Review G82AXH2HHG(2025-26)

ADDITIONAL FISCAL INDICATORS
The following fiscal indicators are designed to provide additional data for reviewing agencies. A "Yes" answer to any single indicator does not necessarily suggest a cause for concern, but may alert the reviewing agency to the need for additional review. DATA ENTRY: Click the appropriate Yes or No button for items A2 through A9; Item A1 is automatically completed based on data from Criterion

9. A1. Do cash flow projections show that the district will end the current fiscal year with a negative cash balance in the general fund? (Data from Criterion 9B-1, Cash Balance, No are used to determine Yes or No)
A2. Is the system of personnel position control independent from the payroll system? No
A3. Is enrollment decreasing in both the prior and current fiscal years? No
A4. Are new charter schools operating in district boundaries that impact the district's enrollment, either in the prior or current fiscal year? No A5. Has the district entered into a bargaining agreement where any of the current or subsequent fiscal years of the agreement would result in salary increases that No are expected to exceed the projected state funded cost-of-living adjustment? A6. Does the district provide uncapped (100% employer paid) health benefits for current or retired employees? No
A7. Is the district's financial system independent of the county office system? No
A8. Does the district have any reports that indicate fiscal distress pursuant to Education Code Section 42127.6(a)? (If Yes, provide copies to the county office of education.) No A9. Have there been personnel changes in the superintendent or chief business official positions within the last 12 months? No
When providing comments for additional fiscal indicators, please include the item number applicable to each comment.

Comments:
(optional)
California Dept of Education
SACS Financial Reporting Software - SACS V14
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Fortuna Union High General Fund Form 01CSI
Humboldt County School District Criteria and Standards Review G82AXH2HHG(2025-26) End of School District Second Interim Criteria and Standards Review California Dept of Education
SACS Financial Reporting Software - SACS V14
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Fortuna Union High General Fund Form 01I
Humboldt County Unrestricted (Resources 0000-1999) G82AXH2HHG(2025-26) Revenues, Expenditures, and Changes in Fund Balance
Description
Resource
Codes
Object
Codes
Original
Budget
(A)
Board
Approved
Operating
Budget
(B)
Actuals To
Date
(C)
Projected
Year Totals
(D)
Difference
(Col B & D)
(E)
% Diff
Column B &
D
(F)
A. REVENUES
1) LCFF Sources 8010-8099 15,083,384.00 15,830,163.00 8,891,453.46 15,850,111.00 19,948.00 0.1% 2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 411,115.00 448,194.00 231,230.77 448,613.00 419.00 0.1% 4) Other Local Revenue 8600-8799 819,496.00 887,657.00 370,013.92 911,423.00 23,766.00 2.7% 5) TOTAL, REVENUES 16,313,995.00 17,166,014.00 9,492,698.15 17,210,147.00 B. EXPENDITURES
1) Certificated Salaries 1000-1999 5,971,087.00 6,011,606.00 3,282,963.08 6,004,520.00 7,086.00 0.1% 2) Classified Salaries 2000-2999 1,703,422.00 1,716,782.00 962,196.36 1,753,791.00 (37,009.00) -2.2% 3) Employee Benefits 3000-3999 3,718,469.00 3,603,520.00 2,000,695.95 3,636,265.00 (32,745.00) -0.9% 4) Books and Supplies 4000-4999 767,977.00 769,504.00 270,205.58 766,336.00 3,168.00 0.4% 5) Services and Other Operating
Expenditures
5000-5999
1,463,900.00 1,623,093.00 975,295.75 1,655,816.00 (32,723.00) -2.0% 6) Capital Outlay 6000-6999 91,876.00 302,247.00 9,366.34 312,247.00 (10,000.00) -3.3% 7) Other Outgo (excluding Transfers of
Indirect Costs)
7100-7299
7400-7499 704,862.00 743,457.00 479,742.89 743,457.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect
Costs
7300-7399
(107,940.00) (105,607.00) (30,824.11) (110,283.00) 4,676.00 -4.4% 9) TOTAL, EXPENDITURES 14,313,653.00 14,664,602.00 7,949,641.84 14,762,149.00 C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A5 -
B9) 2,000,342.00 2,501,412.00 1,543,056.31 2,447,998.00 D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0% b) Transfers Out 7600-7629 258,370.00 159,533.00 163,065.34 164,533.00 (5,000.00) -3.1% 2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0%
3) Contributions 8980-8999 (2,506,995.00) (2,415,735.00) 0.00 (2,323,559.00) 92,176.00 -3.8% 4) TOTAL, OTHER FINANCING
SOURCES/USES (2,765,365.00) (2,575,268.00) (163,065.34) (2,488,092.00) E. NET INCREASE (DECREASE) IN FUND
BALANCE (C + D4) (765,023.00) (73,856.00) 1,379,990.97 (40,094.00) F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 4,694,010.83 4,694,011.00 4,694,011.00 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0%
c) As of July 1 - Audited (F1a + F1b) 4,694,010.83 4,694,011.00 4,694,011.00 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0%
e) Adjusted Beginning Balance (F1c +
F1d) 4,694,010.83 4,694,011.00 4,694,011.00
2) Ending Balance, June 30 (E + F1e) 3,928,987.83 4,620,155.00 4,653,917.00 Components of Ending Fund Balance
a) Nonspendable
Revolving Cash 9711 9,270.00 9,270.00 9,270.00
Stores 9712 0.00 0.00 0.00
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Ai, Version 7 Page 1 Printed: 2/20/2026 2:36 PM 2025-26 Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01I
Humboldt County Unrestricted (Resources 0000-1999) G82AXH2HHG(2025-26) Revenues, Expenditures, and Changes in Fund Balance
Description
Resource
Codes
Object
Codes
Original
Budget
(A)
Board
Approved
Operating
Budget
(B)
Actuals To
Date
(C)
Projected
Year Totals
(D)
Difference
(Col B & D)
(E)
% Diff
Column B &
D
(F)
Prepaid Items 9713 0.00 0.00 0.00
All Others 9719 0.00 0.00 0.00
b) Restricted 9740 0.00 0.00 0.00
c) Committed
Stabilization Arrangements 9750 0.00 0.00 0.00
Other Commitments 9760 0.00 0.00 0.00
d) Assigned
Other Assignments 9780 3,131,939.00 4,610,885.00 4,644,647.00 Supplemental/Concentration 0000 9780 317,319.00

MEDI-CAL UNRESTR

REIMB(MAA)
0000 9780
213,589.00
Donations 0000 9780 68,815.00
Pupil Transportation 0000 9780 400,000.00
Technology 0000 9780 466,999.00
Deferred Maintenance 0000 9780 1,344,189.00
State Lottery Revenue 1100 9780 321,028.00
Supplemental/Concentration 0000 9780 549,900.00

MEDI-CAL UNRESTR

REIMB(MAA)
0000 9780
217,707.00
Donations 0000 9780 69,795.00
Autoshop 0000 9780 1,819.00
Pupil Transportation 0000 9780 400,000.00
Tec 0000 9780 466,999.00
Deferred Maintenance 0000 9780 2,565,247.00
State Lottery Revenue 1100 9780 339,418.00
Supplemental/Concentration 0000 9780 542,668.00

MEDI-CAL UNRESTR

REIMB(MAA)
0000 9780
217,707.00
Donations 0000 9780 62,882.00
Autoshop 0000 9780 1,819.00
Pupil Transportation 0000 9780 400,000.00
Technology 0000 9780 466,999.00
Deferred Maintenance 0000 9780 2,614,254.00
State Lottery Revenue 1100 9780 338,318.00
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties 9789 0.00 0.00 0.00
Unassigned/Unappropriated Amount 9790 787,778.83 0.00 0.00

LCFF SOURCES
Principal Apportionment
State Aid - Current Year 8011 6,701,652.00 7,142,158.00 4,302,549.00 7,159,646.00 17,488.00 0.2% Education Protection Account State Aid -
Current Year
8012
1,681,748.00 2,117,372.00 1,071,512.00 1,912,894.00 (204,478.00) -9.7% State Aid - Prior Years 8019 0.00 0.00 0.00 0.00 0.00 0.0% Tax Relief Subventions
Homeowners' Exemptions 8021 53,561.00 54,665.00 27,275.40 52,613.00 (2,052.00) -3.8% Timber Yield Tax 8022 126,781.00 116,488.00 58,650.44 118,817.00 2,329.00 2.0% Other Subventions/In-Lieu Taxes 8029 0.00 0.00 0.00 0.00 0.00 0.0% County & District Taxes
California Dept of Education
SACS Financial Reporting Software - SACS V14
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Fortuna Union High General Fund Form 01I
Humboldt County Unrestricted (Resources 0000-1999) G82AXH2HHG(2025-26) Revenues, Expenditures, and Changes in Fund Balance
Description
Resource
Codes
Object
Codes
Original
Budget
(A)
Board
Approved
Operating
Budget
(B)
Actuals To
Date
(C)
Projected
Year Totals
(D)
Difference
(Col B & D)
(E)
% Diff
Column B &
D
(F)
Secured Roll Taxes 8041 5,507,226.00 5,538,213.00 2,935,820.91 5,742,657.00 204,444.00 3.7% Unsecured Roll Taxes 8042 266,807.00 251,548.00 182,386.53 249,419.00 (2,129.00) -0.8% Prior Years' Taxes 8043 3,031.00 10,666.00 2,812.83 3,031.00 (7,635.00) -71.6% Supplemental Taxes 8044 84,640.00 76,374.00 39,884.44 77,902.00 1,528.00 2.0% Education Revenue Augmentation Fund
(ERAF)
8045
335,723.00 223,417.00 126,726.67 227,885.00 4,468.00 2.0% Community Redevelopment Funds (SB
617/699/1992)
8047
322,215.00 299,262.00 143,835.24 305,247.00 5,985.00 2.0% Penalties and Interest from Delinquent
Taxes
8048

0.00 0.00 0.00 0.00 0.00 0.0%
Miscellaneous Funds (EC 41604)
Royalties and Bonuses 8081 0.00 0.00 0.00 0.00 0.00 0.0% Other In-Lieu Taxes 8082 0.00 0.00 0.00 0.00 0.00 0.0%
Less: Non-LCFF
(50%) Adjustment 8089 0.00 0.00 0.00 0.00 0.00 0.0%
Subtotal, LCFF Sources 15,083,384.00 15,830,163.00 8,891,453.46 15,850,111.00 19,948.00 0.1% LCFF Transfers
Unrestricted LCFF
Transfers - Current Year 0000 8091 0.00 0.00 0.00 0.00 0.00 0.0% All Other LCFF Transfers - Current Year All Other 8091 0.00 0.00 0.00 0.00 0.00 0.0% Transfers to Charter Schools in Lieu of
Property Taxes
8096

0.00 0.00 0.00 0.00 0.00 0.0%
Property Taxes Transfers 8097 0.00 0.00 0.00 0.00 0.00 0.0% LCFF Transfers - Prior Years 8099 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, LCFF SOURCES 15,083,384.00 15,830,163.00 8,891,453.46 15,850,111.00 19,948.00 0.1%

FEDERAL REVENUE
Maintenance and Operations 8110 0.00 0.00 0.00 0.00 0.00 0.0% Special Education Entitlement 8181 0.00 0.00 0.00 0.00
Special Education Discretionary Grants 8182 0.00 0.00 0.00 0.00 Child Nutrition Programs 8220 0.00 0.00 0.00 0.00
Donated Food Commodities 8221 0.00 0.00 0.00 0.00
Forest Reserve Funds 8260 0.00 0.00 0.00 0.00 0.00 0.0% Flood Control Funds 8270 0.00 0.00 0.00 0.00 0.00 0.0%
Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00 0.00 0.0% FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%
Interagency Contracts Between LEAs 8285 0.00 0.00 0.00 0.00 0.00 0.0% Pass-Through Revenues from Federal
Sources
8287

0.00 0.00 0.00 0.00
Title I, Part A, Basic 3010 8290
Title I, Part D, Local Delinquent Programs 3025 8290
Title II, Part A, Supporting Effective
Instruction
4035 8290
Title III, Immigrant Student Program 4201 8290
Title III, English Learner Program 4203 8290
Public Charter Schools Grant Program
(PCSGP)
4610 8290
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Ai, Version 7 Page 3 Printed: 2/20/2026 2:36 PM 2025-26 Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01I
Humboldt County Unrestricted (Resources 0000-1999) G82AXH2HHG(2025-26) Revenues, Expenditures, and Changes in Fund Balance
Description
Resource
Codes
Object
Codes
Original
Budget
(A)
Board
Approved
Operating
Budget
(B)
Actuals To
Date
(C)
Projected
Year Totals
(D)
Difference
(Col B & D)
(E)
% Diff
Column B &
D
(F)
Other Every Student Succeeds Act
3040, 3060,
3061, 3110,
3150, 3155,
3182, 4037,
4123, 4124,
4126, 4127,
4128, 5630
8290
Career and Technical Education 3500-3599 8290
All Other Federal Revenue All Other 8290 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, FEDERAL REVENUE 0.00 0.00 0.00 0.00 0.00 0.0%

OTHER STATE REVENUE
Other State Apportionments
Special Education Master Plan
Current Year 6500 8311
Prior Years 6500 8319
All Other State Apportionments - Current
Year
All Other 8311

0.00 0.00 0.00 0.00 0.00 0.0%
All Other State Apportionments - Prior
Years
All Other 8319

0.00 0.00 0.00 0.00 0.00 0.0%
Child Nutrition Programs 8520 0.00 0.00 0.00 0.00
Mandated Costs Reimbursements 8550 72,218.00 72,218.00 72,463.00 72,463.00 245.00 0.3% Lottery - Unrestricted and Instructional
Materials
8560
186,416.00 188,290.00 57,393.77 188,290.00 0.00 0.0%
Tax Relief Subventions
Restricted Levies - Other
Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00
Other Subventions/In-Lieu Taxes 8576 0.00 0.00 0.00 0.00 Pass-Through Revenues from State
Sources
8587

0.00 0.00 0.00 0.00 0.00 0.0%
Expanded Learning Opportunities Program
(ELO-P)
2600 8590
After School Education and Safety (ASES) 6010 8590
Charter School Facility Grant 6030 8590
Career Technical Education Incentive Grant
Program
6387 8590
Drug/Alcohol/Tobacco Funds
6650, 6690,
6695
8590
California Clean Energy Jobs Act 6230 8590
Arts and Music in Schools (Prop 28) 6770 8590
Specialized Secondary 7370 8590
American Indian Early Childhood Education 7210 8590
All Other State Revenue All Other 8590 152,481.00 187,686.00 101,374.00 187,860.00 174.00 0.1% TOTAL, OTHER STATE REVENUE 411,115.00 448,194.00 231,230.77 448,613.00 419.00 0.1%

OTHER LOCAL REVENUE
Other Local Revenue
County and District Taxes
Other Restricted Levies
Secured Roll 8615 0.00 0.00 0.00 0.00
Unsecured Roll 8616 0.00 0.00 0.00 0.00
Prior Years' Taxes 8617 0.00 0.00 0.00 0.00
Supplemental Taxes 8618 0.00 0.00 0.00 0.00
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Ai, Version 7 Page 4 Printed: 2/20/2026 2:36 PM 2025-26 Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01I
Humboldt County Unrestricted (Resources 0000-1999) G82AXH2HHG(2025-26) Revenues, Expenditures, and Changes in Fund Balance
Description
Resource
Codes
Object
Codes
Original
Budget
(A)
Board
Approved
Operating
Budget
(B)
Actuals To
Date
(C)
Projected
Year Totals
(D)
Difference
(Col B & D)
(E)
% Diff
Column B &
D
(F)
Non-Ad Valorem Taxes
Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0%
Other 8622 0.00 0.00 0.00 0.00 0.00 0.0%
Community Redevelopment Funds Not
Subject to LCFF Deduction
8625

0.00 0.00 0.00 0.00
Penalties and Interest from Delinquent
Non-LCFF Taxes
8629

0.00 0.00 0.00 0.00
Sales
Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Sale of Publications 8632 0.00 0.00 0.00 0.00 0.00 0.0% Food Service Sales 8634 0.00 0.00 0.00 0.00 0.00 0.0%
All Other Sales 8639 3,750.00 3,750.00 241.00 3,750.00 0.00 0.0% Leases and Rentals 8650 49,190.00 49,190.00 24,955.00 49,190.00 0.00 0.0% Interest 8660 229,000.00 242,000.00 8,081.18 242,000.00 0.00 0.0% Net Increase (Decrease) in the Fair Value
of Investments
8662

0.00 0.00 (5,268.00) 0.00 0.00 0.0%
Fees and Contracts
Adult Education Fees 8671 0.00 0.00 0.00 0.00 0.00 0.0% Non-Resident Students 8672 0.00 0.00 0.00 0.00 0.00 0.0% Transportation Fees From Individuals 8675 0.00 0.00 0.00 0.00 0.00 0.0% Interagency Services 8677 288,136.00 338,289.00 162,788.10 338,730.00 441.00 0.1% Mitigation/Developer Fees 8681 0.00 0.00 0.00 0.00 0.00 0.0% All Other Fees and Contracts 8689 0.00 0.00 0.00 0.00 0.00 0.0% Other Local Revenue
Plus: Misc Funds Non-LCFF (50%)
Adjustment
8691

0.00 0.00 0.00 0.00 0.00 0.0%
Pass-Through Revenues From Local
Sources
8697

0.00 0.00 0.00 0.00
All Other Local Revenue 8699 249,420.00 254,428.00 179,216.64 277,753.00 23,325.00 9.2% Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0%
All Other Transfers In 8781-8783 0.00 0.00 0.00 0.00 0.00 0.0% Transfers Of Apportionments
Special Education SELPA Transfers
From Districts or Charter Schools 6500 8791
From County Offices 6500 8792
From JPAs 6500 8793
ROC/P Transfers
From Districts or Charter Schools 6360 8791
From County Offices 6360 8792
From JPAs 6360 8793
Other Transfers of Apportionments
From Districts or Charter Schools All Other 8791 0.00 0.00 0.00 0.00 0.00 0.0% From County Offices All Other 8792 0.00 0.00 0.00 0.00 0.00 0.0% From JPAs All Other 8793 0.00 0.00 0.00 0.00 0.00 0.0%
All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 819,496.00 887,657.00 370,013.92 911,423.00 23,766.00 2.7% TOTAL, REVENUES 16,313,995.00 17,166,014.00 9,492,698.15 17,210,147.00 44,133.00 0.3%

CERTIFICATED SALARIES
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Ai, Version 7 Page 5 Printed: 2/20/2026 2:36 PM 2025-26 Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01I
Humboldt County Unrestricted (Resources 0000-1999) G82AXH2HHG(2025-26) Revenues, Expenditures, and Changes in Fund Balance
Description
Resource
Codes
Object
Codes
Original
Budget
(A)
Board
Approved
Operating
Budget
(B)
Actuals To
Date
(C)
Projected
Year Totals
(D)
Difference
(Col B & D)
(E)
% Diff
Column B &
D
(F)
Certificated Teachers' Salaries 1100 4,581,350.00 4,678,862.00 2,526,376.61 4,668,410.00 10,452.00 0.2% Certificated Pupil Support Salaries 1200 584,674.00 601,181.00 327,027.46 601,297.00 (116.00) 0.0% Certificated Supervisors' and Administrators'
Salaries
1300
760,564.00 724,638.00 424,017.51 724,638.00 0.00 0.0%
Other Certificated Salaries 1900 44,499.00 6,925.00 5,541.50 10,175.00 (3,250.00) -46.9% TOTAL, CERTIFICATED SALARIES 5,971,087.00 6,011,606.00 3,282,963.08 6,004,520.00 7,086.00 0.1%

CLASSIFIED SALARIES
Classified Instructional Salaries 2100 105,407.00 129,597.00 56,276.15 129,597.00 0.00 0.0% Classified Support Salaries 2200 519,995.00 519,516.00 299,851.04 540,162.00 (20,646.00) -4.0% Classified Supervisors' and Administrators'
Salaries
2300
262,830.00 262,570.00 160,422.46 269,855.00 (7,285.00) -2.8% Clerical, Technical and Office Salaries 2400 756,951.00 746,860.00 414,615.43 750,678.00 (3,818.00) -0.5% Other Classified Salaries 2900 58,239.00 58,239.00 31,031.28 63,499.00 (5,260.00) -9.0% TOTAL, CLASSIFIED SALARIES 1,703,422.00 1,716,782.00 962,196.36 1,753,791.00 (37,009.00) -2.2%

EMPLOYEE BENEFITS
STRS 3101-3102 1,096,200.00 1,092,153.00 589,989.27 1,086,585.00 5,568.00 0.5% PERS 3201-3202 446,362.00 429,359.00 240,328.21 435,534.00 (6,175.00) -1.4% OASDI/Medicare/Alternative 3301-3302 223,684.00 226,084.00 125,442.17 228,614.00 (2,530.00) -1.1% Health and Welfare Benefits 3401-3402 1,760,506.00 1,680,259.00 946,978.03 1,705,103.00 (24,844.00) -1.5% Unemployment Insurance 3501-3502 4,791.00 4,828.00 4,495.62 8,650.00 (3,822.00) -79.2% Workers' Compensation 3601-3602 186,926.00 170,837.00 93,462.65 171,779.00 (942.00) -0.6% OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EMPLOYEE BENEFITS 3,718,469.00 3,603,520.00 2,000,695.95 3,636,265.00 (32,745.00) -0.9%

BOOKS AND SUPPLIES
Approved Textbooks and Core Curricula
Materials
4100
8,000.00 12,455.00 6,921.82 12,614.00 (159.00) -1.3%
Books and Other Reference Materials 4200 851.00 851.00 0.00 851.00 0.00 0.0% Materials and Supplies 4300 674,023.00 667,302.00 220,515.84 674,090.00 (6,788.00) -1.0% Noncapitalized Equipment 4400 85,103.00 88,896.00 42,767.92 78,781.00 10,115.00 11.4% Food 4700 0.00 0.00 0.00 0.00 0.00 0.0%
TOTAL, BOOKS AND SUPPLIES 767,977.00 769,504.00 270,205.58 766,336.00 3,168.00 0.4%

SERVICES AND OTHER OPERATING

EXPENDITURES
Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.0% Travel and Conferences 5200 208,569.00 200,157.00 125,107.34 240,114.00 (39,957.00) -20.0% Dues and Memberships 5300 35,149.00 41,786.00 26,249.89 41,786.00 0.00 0.0% Insurance 5400-5450 266,334.00 279,990.00 279,989.58 279,990.00 0.00 0.0% Operations and Housekeeping Services 5500 463,750.00 501,125.00 229,239.22 501,125.00 0.00 0.0% Rentals, Leases, Repairs, and
Noncapitalized Improvements
5600
51,157.00 62,767.00 22,055.41 65,357.00 (2,590.00) -4.1% Transfers of Direct Costs 5710 (325,129.00) (288,645.00) (129,328.01) (294,594.00) 5,949.00 -2.1% Transfers of Direct Costs - Interfund 5750 10,511.00 5,000.00 0.00 5,000.00 0.00 0.0% Professional/Consulting Services and
Operating Expenditures
5800
678,717.00 747,571.00 384,080.53 743,696.00 3,875.00 0.5% Communications 5900 74,842.00 73,342.00 37,901.79 73,342.00 0.00 0.0% California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Ai, Version 7 Page 6 Printed: 2/20/2026 2:36 PM 2025-26 Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01I
Humboldt County Unrestricted (Resources 0000-1999) G82AXH2HHG(2025-26) Revenues, Expenditures, and Changes in Fund Balance
Description
Resource
Codes
Object
Codes
Original
Budget
(A)
Board
Approved
Operating
Budget
(B)
Actuals To
Date
(C)
Projected
Year Totals
(D)
Difference
(Col B & D)
(E)
% Diff
Column B &
D
(F)

TOTAL, SERVICES AND OTHER
OPERATING EXPENDITURES 1,463,900.00 1,623,093.00 975,295.75 1,655,816.00 (32,723.00) -2.0%

CAPITAL OUTLAY
Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%
Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0%
Buildings and Improvements of Buildings 6200 91,876.00 292,881.00 0.00 292,881.00 0.00 0.0% Books and Media for New School Libraries or
Major Expansion of School Libraries
6300

0.00 0.00 0.00 0.00 0.00 0.0%
Equipment 6400 0.00 9,366.00 9,366.34 19,366.00 (10,000.00) -106.8% Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0% Lease Assets 6600 0.00 0.00 0.00 0.00 0.00 0.0%
Subscription Assets 6700 0.00 0.00 0.00 0.00 0.00 0.0%
TOTAL, CAPITAL OUTLAY 91,876.00 302,247.00 9,366.34 312,247.00 (10,000.00) -3.3% OTHER OUTGO (excluding Transfers of
Indirect Costs)
Tuition
Tuition for Instruction Under Interdistrict
Attendance Agreements 7110 0.00 0.00 0.00 0.00 0.00 0.0% State Special Schools 7130 9,020.00 9,020.00 19,505.00 9,020.00 0.00 0.0% Tuition, Excess Costs, and/or Deficit
Payments
Payments to Districts or Charter Schools 7141 0.00 0.00 0.00 0.00 0.00 0.0% Payments to County Offices 7142 608,039.00 646,634.00 400,139.33 646,634.00 0.00 0.0% Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0%
Transfers of Pass-Through Revenues
To Districts or Charter Schools 7211 0.00 0.00 0.00 0.00 0.00 0.0% To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.0%
To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0%
Special Education SELPA Transfers of
Apportionments
To Districts or Charter Schools 6500 7221
To County Offices 6500 7222
To JPAs 6500 7223
ROC/P Transfers of Apportionments
To Districts or Charter Schools 6360 7221
To County Offices 6360 7222
To JPAs 6360 7223
Other Transfers of Apportionments All Other 7221-7223 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers 7281-7283 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service
Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 87,803.00 87,803.00 60,098.56 87,803.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding
Transfers of Indirect Costs) 704,862.00 743,457.00 479,742.89 743,457.00 0.00 0.0%

OTHER OUTGO - TRANSFERS OF

INDIRECT COSTS
Transfers of Indirect Costs 7310 (107,940.00) (105,607.00) (30,824.11) (110,283.00) 4,676.00 -4.4% California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Ai, Version 7 Page 7 Printed: 2/20/2026 2:36 PM 2025-26 Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01I
Humboldt County Unrestricted (Resources 0000-1999) G82AXH2HHG(2025-26) Revenues, Expenditures, and Changes in Fund Balance
Description
Resource
Codes
Object
Codes
Original
Budget
(A)
Board
Approved
Operating
Budget
(B)
Actuals To
Date
(C)
Projected
Year Totals
(D)
Difference
(Col B & D)
(E)
% Diff
Column B &
D
(F)
Transfers of Indirect Costs - Interfund 7350 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER OUTGO - TRANSFERS OF
INDIRECT COSTS (107,940.00) (105,607.00) (30,824.11) (110,283.00) 4,676.00 -4.4% TOTAL, EXPENDITURES 14,313,653.00 14,664,602.00 7,949,641.84 14,762,149.00 (97,547.00) -0.7%

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN
From: Special Reserve Fund 8912 0.00 0.00 0.00 0.00 0.00 0.0% From: Bond Interest and
Redemption Fund 8914 0.00 0.00 0.00 0.00 0.00 0.0%
Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.0%

INTERFUND TRANSFERS OUT
To: Child Development Fund 7611 0.00 0.00 0.00 0.00 0.00 0.0% To: Special Reserve Fund 7612 0.00 0.00 0.00 0.00 0.00 0.0% To: State School Building Fund/ County
School Facilities Fund
7613

0.00 0.00 0.00 0.00 0.00 0.0%
To: Cafeteria Fund 7616 218,370.00 119,533.00 163,065.34 124,533.00 (5,000.00) -4.2% Other Authorized Interfund Transfers Out 7619 40,000.00 40,000.00 0.00 40,000.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 258,370.00 159,533.00 163,065.34 164,533.00 (5,000.00) -3.1%

OTHER SOURCES/USES

SOURCES
State Apportionments
Emergency Apportionments 8931 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds
Proceeds from Disposal of Capital
Assets
8953

0.00 0.00 0.00 0.00 0.00 0.0%
Other Sources
Transfers from Funds of
Lapsed/Reorganized LEAs
8965

0.00 0.00 0.00 0.00 0.00 0.0%
Long-Term Debt Proceeds
Proceeds from Certificates of
Participation
8971

0.00 0.00 0.00 0.00 0.00 0.0%
Proceeds from Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from SBITAs 8974 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%
USES
Transfers of Funds from
Lapsed/Reorganized LEAs
7651

0.00 0.00 0.00 0.00 0.00 0.0%
All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS
Contributions from Unrestricted Revenues 8980 (2,506,995.00) (2,415,735.00) 0.00 (2,323,559.00) 92,176.00 -3.8% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS (2,506,995.00) (2,415,735.00) 0.00 (2,323,559.00) 92,176.00 -3.8%

TOTAL, OTHER FINANCING
SOURCES/USES (a - b + c - d + e) (2,765,365.00) (2,575,268.00) (163,065.34) (2,488,092.00) 87,176.00 -3.4% California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Ai, Version 7 Page 8 Printed: 2/20/2026 2:36 PM 2025-26 Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01I
Humboldt County Restricted (Resources 2000-9999) G82AXH2HHG(2025-26) Revenues, Expenditures, and Changes in Fund Balance
Description
Resource
Codes
Object
Codes
Original
Budget
(A)
Board
Approved
Operating
Budget
(B)
Actuals To
Date
(C)
Projected
Year Totals
(D)
Difference
(Col B & D)
(E)
% Diff
Column B &
D
(F)
A. REVENUES
1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 866,036.00 838,136.00 269,591.57 839,534.00 1,398.00 0.2% 3) Other State Revenue 8300-8599 1,700,879.00 2,149,726.00 819,100.67 2,202,493.00 52,767.00 2.5% 4) Other Local Revenue 8600-8799 581,041.00 617,159.00 326,061.15 633,743.00 16,584.00 2.7% 5) TOTAL, REVENUES 3,147,956.00 3,605,021.00 1,414,753.39 3,675,770.00 B. EXPENDITURES
1) Certificated Salaries 1000-1999 1,192,701.00 1,229,850.00 673,567.36 1,236,934.00 (7,084.00) -0.6% 2) Classified Salaries 2000-2999 567,057.00 577,841.00 342,604.84 594,009.00 (16,168.00) -2.8% 3) Employee Benefits 3000-3999 1,681,369.00 1,705,631.00 631,675.06 1,700,359.00 5,272.00 0.3% 4) Books and Supplies 4000-4999 631,167.00 592,530.00 250,681.60 621,298.00 (28,768.00) -4.9% 5) Services and Other Operating
Expenditures
5000-5999
786,188.00 947,774.00 531,798.91 993,366.00 (45,592.00) -4.8% 6) Capital Outlay 6000-6999 40,482.00 11,393.00 11,392.50 11,393.00 0.00 0.0% 7) Other Outgo (excluding Transfers of
Indirect Costs)
7100-7299
7400-7499 1,592,605.00 1,590,522.00 0.00 1,500,691.00 89,831.00 5.6% 8) Other Outgo - Transfers of Indirect
Costs
7300-7399
107,940.00 105,607.00 30,824.11 110,283.00 (4,676.00) -4.4% 9) TOTAL, EXPENDITURES 6,599,509.00 6,761,148.00 2,472,544.38 6,768,333.00 C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A5 -
B9) (3,451,553.00) (3,156,127.00) (1,057,790.99) (3,092,563.00) D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0% 2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0%
3) Contributions 8980-8999 2,506,995.00 2,415,735.00 0.00 2,323,559.00 (92,176.00) -3.8% 4) TOTAL, OTHER FINANCING
SOURCES/USES 2,506,995.00 2,415,735.00 0.00 2,323,559.00 E. NET INCREASE (DECREASE) IN FUND
BALANCE (C + D4) (944,558.00) (740,392.00) (1,057,790.99) (769,004.00) F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 3,426,534.97 3,426,535.00 3,426,535.00 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0%
c) As of July 1 - Audited (F1a + F1b) 3,426,534.97 3,426,535.00 3,426,535.00 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0%
e) Adjusted Beginning Balance (F1c +
F1d) 3,426,534.97 3,426,535.00 3,426,535.00
2) Ending Balance, June 30 (E + F1e) 2,481,976.97 2,686,143.00 2,657,531.00 Components of Ending Fund Balance
a) Nonspendable
Revolving Cash 9711 0.00 0.00 0.00
Stores 9712 0.00 0.00 0.00
Prepaid Items 9713 0.00 0.00 0.00
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Ai, Version 7 Page 9 Printed: 2/20/2026 2:36 PM 2025-26 Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01I
Humboldt County Restricted (Resources 2000-9999) G82AXH2HHG(2025-26) Revenues, Expenditures, and Changes in Fund Balance
Description
Resource
Codes
Object
Codes
Original
Budget
(A)
Board
Approved
Operating
Budget
(B)
Actuals To
Date
(C)
Projected
Year Totals
(D)
Difference
(Col B & D)
(E)
% Diff
Column B &
D
(F)
All Others 9719 0.00 0.00 0.00
b) Restricted 9740 2,481,976.97 2,686,143.00 2,657,531.00 c) Committed
Stabilization Arrangements 9750 0.00 0.00 0.00
Other Commitments 9760 0.00 0.00 0.00
d) Assigned
Other Assignments 9780 0.00 0.00 0.00
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties 9789 0.00 0.00 0.00
Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00

LCFF SOURCES
Principal Apportionment
State Aid - Current Year 8011 0.00 0.00 0.00 0.00
Education Protection Account State Aid -
Current Year
8012

0.00 0.00 0.00 0.00
State Aid - Prior Years 8019 0.00 0.00 0.00 0.00
Tax Relief Subventions
Homeowners' Exemptions 8021 0.00 0.00 0.00 0.00
Timber Yield Tax 8022 0.00 0.00 0.00 0.00
Other Subventions/In-Lieu Taxes 8029 0.00 0.00 0.00 0.00 County & District Taxes
Secured Roll Taxes 8041 0.00 0.00 0.00 0.00
Unsecured Roll Taxes 8042 0.00 0.00 0.00 0.00
Prior Years' Taxes 8043 0.00 0.00 0.00 0.00
Supplemental Taxes 8044 0.00 0.00 0.00 0.00
Education Revenue Augmentation Fund
(ERAF)
8045

0.00 0.00 0.00 0.00
Community Redevelopment Funds (SB
617/699/1992)
8047

0.00 0.00 0.00 0.00
Penalties and Interest from Delinquent
Taxes
8048

0.00 0.00 0.00 0.00
Miscellaneous Funds (EC 41604)
Royalties and Bonuses 8081 0.00 0.00 0.00 0.00
Other In-Lieu Taxes 8082 0.00 0.00 0.00 0.00
Less: Non-LCFF
(50%) Adjustment 8089 0.00 0.00 0.00 0.00
Subtotal, LCFF Sources 0.00 0.00 0.00 0.00
LCFF Transfers
Unrestricted LCFF
Transfers - Current Year 0000 8091
All Other LCFF Transfers - Current Year All Other 8091 0.00 0.00 0.00 0.00 0.00 0.0% Transfers to Charter Schools in Lieu of
Property Taxes
8096

0.00 0.00 0.00 0.00
Property Taxes Transfers 8097 0.00 0.00 0.00 0.00 0.00 0.0% LCFF Transfers - Prior Years 8099 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, LCFF SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

FEDERAL REVENUE
Maintenance and Operations 8110 0.00 0.00 0.00 0.00 0.00 0.0% California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Ai, Version 7 Page 10 Printed: 2/20/2026 2:36 PM 2025-26 Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01I
Humboldt County Restricted (Resources 2000-9999) G82AXH2HHG(2025-26) Revenues, Expenditures, and Changes in Fund Balance
Description
Resource
Codes
Object
Codes
Original
Budget
(A)
Board
Approved
Operating
Budget
(B)
Actuals To
Date
(C)
Projected
Year Totals
(D)
Difference
(Col B & D)
(E)
% Diff
Column B &
D
(F)
Special Education Entitlement 8181 227,252.00 227,252.00 0.00 227,252.00 0.00 0.0% Special Education Discretionary Grants 8182 12,404.00 12,404.00 0.00 12,404.00 0.00 0.0% Child Nutrition Programs 8220 0.00 0.00 0.00 0.00 0.00 0.0% Donated Food Commodities 8221 0.00 0.00 0.00 0.00 0.00 0.0% Forest Reserve Funds 8260 0.00 0.00 0.00 0.00
Flood Control Funds 8270 0.00 0.00 0.00 0.00
Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00
FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%
Interagency Contracts Between LEAs 8285 92,665.00 92,665.00 9,165.91 84,648.00 (8,017.00) -8.7% Pass-Through Revenues from Federal
Sources
8287

0.00 0.00 0.00 0.00 0.00 0.0%
Title I, Part A, Basic 3010 8290 343,841.00 323,242.00 183,263.00 331,209.00 7,967.00 2.5% Title I, Part D, Local Delinquent Programs 3025 8290 0.00 0.00 0.00 0.00 0.00 0.0% Title II, Part A, Supporting Effective
Instruction
4035 8290
42,504.00 40,255.00 20,121.00 40,227.00 (28.00) -0.1%
Title III, Immigrant Student Program 4201 8290 0.00 0.00 0.00 0.00 0.00 0.0% Title III, English Learner Program 4203 8290 0.00 0.00 0.00 0.00 0.00 0.0% Public Charter Schools Grant Program
(PCSGP)
4610 8290

0.00 0.00 0.00 0.00 0.00 0.0%
Other Every Student Succeeds Act
3040, 3060,
3061, 3110,
3150, 3155,
3182, 4037,
4123, 4124,
4126, 4127,
4128, 5630
8290
106,888.00 82,806.00 56,064.14 84,282.00 1,476.00 1.8%
Career and Technical Education 3500-3599 8290 40,482.00 40,482.00 0.00 40,482.00 0.00 0.0% All Other Federal Revenue All Other 8290 0.00 19,030.00 977.52 19,030.00 0.00 0.0% TOTAL, FEDERAL REVENUE 866,036.00 838,136.00 269,591.57 839,534.00 1,398.00 0.2%

OTHER STATE REVENUE
Other State Apportionments
Special Education Master Plan
Current Year 6500 8311 0.00 0.00 0.00 0.00 0.00 0.0%
Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.00 0.0%
All Other State Apportionments - Current
Year
All Other 8311

0.00 0.00 0.00 0.00 0.00 0.0%
All Other State Apportionments - Prior
Years
All Other 8319

0.00 0.00 0.00 0.00 0.00 0.0%
Child Nutrition Programs 8520 0.00 0.00 0.00 0.00 0.00 0.0% Mandated Costs Reimbursements 8550 0.00 0.00 0.00 0.00
Lottery - Unrestricted and Instructional
Materials
8560
80,032.00 81,262.00 (12,939.85) 81,262.00 0.00 0.0%
Tax Relief Subventions
Restricted Levies - Other
Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 0.00 0.0% Other Subventions/In-Lieu Taxes 8576 0.00 0.00 0.00 0.00 0.00 0.0% Pass-Through Revenues from State
Sources
8587

0.00 0.00 0.00 0.00 0.00 0.0%
Expanded Learning Opportunities Program
(ELO-P)
2600 8590

0.00 0.00 0.00 0.00 0.00 0.0%
After School Education and Safety (ASES) 6010 8590 0.00 0.00 0.00 0.00 0.00 0.0% California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Ai, Version 7 Page 11 Printed: 2/20/2026 2:36 PM 2025-26 Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01I
Humboldt County Restricted (Resources 2000-9999) G82AXH2HHG(2025-26) Revenues, Expenditures, and Changes in Fund Balance
Description
Resource
Codes
Object
Codes
Original
Budget
(A)
Board
Approved
Operating
Budget
(B)
Actuals To
Date
(C)
Projected
Year Totals
(D)
Difference
(Col B & D)
(E)
% Diff
Column B &
D
(F)
Charter School Facility Grant 6030 8590 0.00 0.00 0.00 0.00 0.00 0.0% Career Technical Education Incentive Grant
Program
6387 8590
115,000.00 126,114.00 86,451.67 171,522.00 45,408.00 36.0% Drug/Alcohol/Tobacco Funds
6650, 6690,
6695
8590

0.00 0.00 0.00 0.00 0.00 0.0%
California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.00 0.00 0.00 0.0% Arts and Music in Schools (Prop 28) 6770 8590 162,047.00 185,361.00 122,338.00 185,361.00 0.00 0.0% Specialized Secondary 7370 8590 0.00 0.00 0.00 0.00 0.00 0.0% American Indian Early Childhood Education 7210 8590 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Revenue All Other 8590 1,343,800.00 1,756,989.00 623,250.85 1,764,348.00 7,359.00 0.4% TOTAL, OTHER STATE REVENUE 1,700,879.00 2,149,726.00 819,100.67 2,202,493.00 52,767.00 2.5%

OTHER LOCAL REVENUE
Other Local Revenue
County and District Taxes
Other Restricted Levies
Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.0%
Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.0%
Prior Years' Taxes 8617 0.00 0.00 0.00 0.00 0.00 0.0%
Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.0%
Non-Ad Valorem Taxes
Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0%
Other 8622 0.00 0.00 0.00 0.00 0.00 0.0%
Community Redevelopment Funds Not
Subject to LCFF Deduction
8625

0.00 0.00 0.00 0.00 0.00 0.0%
Penalties and Interest from Delinquent
Non-LCFF Taxes
8629

0.00 0.00 0.00 0.00 0.00 0.0%
Sales
Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Sale of Publications 8632 0.00 0.00 0.00 0.00 0.00 0.0% Food Service Sales 8634 0.00 0.00 0.00 0.00 0.00 0.0%
All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0%
Leases and Rentals 8650 0.00 0.00 0.00 0.00 0.00 0.0%
Interest 8660 35,000.00 40,000.00 13,467.15 40,000.00 0.00 0.0% Net Increase (Decrease) in the Fair Value
of Investments
8662

0.00 0.00 0.00 0.00 0.00 0.0%
Fees and Contracts
Adult Education Fees 8671 0.00 0.00 0.00 0.00
Non-Resident Students 8672 0.00 0.00 0.00 0.00
Transportation Fees From Individuals 8675 0.00 0.00 0.00 0.00 0.00 0.0% Interagency Services 8677 4,267.00 4,267.00 0.00 4,267.00 0.00 0.0% Mitigation/Developer Fees 8681 0.00 0.00 0.00 0.00 0.00 0.0% All Other Fees and Contracts 8689 0.00 0.00 0.00 0.00 0.00 0.0% Other Local Revenue
Plus: Misc Funds Non-LCFF (50%)
Adjustment
8691

0.00 0.00 0.00 0.00
Pass-Through Revenues From Local
Sources
8697

0.00 0.00 0.00 0.00 0.00 0.0%
All Other Local Revenue 8699 0.00 0.00 12,892.00 12,892.00 12,892.00 New California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Ai, Version 7 Page 12 Printed: 2/20/2026 2:36 PM 2025-26 Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01I
Humboldt County Restricted (Resources 2000-9999) G82AXH2HHG(2025-26) Revenues, Expenditures, and Changes in Fund Balance
Description
Resource
Codes
Object
Codes
Original
Budget
(A)
Board
Approved
Operating
Budget
(B)
Actuals To
Date
(C)
Projected
Year Totals
(D)
Difference
(Col B & D)
(E)
% Diff
Column B &
D
(F)
Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0%
All Other Transfers In 8781-8783 0.00 0.00 0.00 0.00 0.00 0.0% Transfers Of Apportionments
Special Education SELPA Transfers
From Districts or Charter Schools 6500 8791 0.00 0.00 0.00 0.00 0.00 0.0% From County Offices 6500 8792 541,774.00 572,892.00 299,702.00 576,584.00 3,692.00 0.6% From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.00 0.0%
ROC/P Transfers
From Districts or Charter Schools 6360 8791 0.00 0.00 0.00 0.00 0.00 0.0% From County Offices 6360 8792 0.00 0.00 0.00 0.00 0.00 0.0% From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.00 0.0%
Other Transfers of Apportionments
From Districts or Charter Schools All Other 8791 0.00 0.00 0.00 0.00 0.00 0.0% From County Offices All Other 8792 0.00 0.00 0.00 0.00 0.00 0.0% From JPAs All Other 8793 0.00 0.00 0.00 0.00 0.00 0.0%
All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 581,041.00 617,159.00 326,061.15 633,743.00 16,584.00 2.7% TOTAL, REVENUES 3,147,956.00 3,605,021.00 1,414,753.39 3,675,770.00 70,749.00 2.0%

CERTIFICATED SALARIES
Certificated Teachers' Salaries 1100 718,388.00 752,175.00 403,561.26 758,085.00 (5,910.00) -0.8% Certificated Pupil Support Salaries 1200 285,853.00 205,778.00 113,037.98 205,778.00 0.00 0.0% Certificated Supervisors' and Administrators'
Salaries
1300
50,361.00 96,225.00 56,131.07 96,225.00 0.00 0.0%
Other Certificated Salaries 1900 138,099.00 175,672.00 100,837.05 176,846.00 (1,174.00) -0.7% TOTAL, CERTIFICATED SALARIES 1,192,701.00 1,229,850.00 673,567.36 1,236,934.00 (7,084.00) -0.6%

CLASSIFIED SALARIES
Classified Instructional Salaries 2100 166,322.00 183,005.00 112,752.09 195,000.00 (11,995.00) -6.6% Classified Support Salaries 2200 266,051.00 260,297.00 149,883.78 261,170.00 (873.00) -0.3% Classified Supervisors' and Administrators'
Salaries
2300
91,693.00 91,564.00 56,385.91 94,864.00 (3,300.00) -3.6% Clerical, Technical and Office Salaries 2400 0.00 0.00 0.00 0.00 0.00 0.0% Other Classified Salaries 2900 42,991.00 42,975.00 23,583.06 42,975.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 567,057.00 577,841.00 342,604.84 594,009.00 (16,168.00) -2.8%

EMPLOYEE BENEFITS
STRS 3101-3102 731,774.00 752,319.00 104,034.04 753,580.00 (1,261.00) -0.2% PERS 3201-3202 203,014.00 200,517.00 112,765.05 201,113.00 (596.00) -0.3% OASDI/Medicare/Alternative 3301-3302 73,352.00 74,088.00 42,784.37 75,479.00 (1,391.00) -1.9% Health and Welfare Benefits 3401-3402 538,380.00 530,337.00 284,906.81 521,268.00 9,069.00 1.7% Unemployment Insurance 3501-3502 869.00 893.00 500.19 906.00 (13.00) -1.5% Workers' Compensation 3601-3602 43,210.00 39,816.00 22,404.71 40,366.00 (550.00) -1.4% OPEB, Allocated 3701-3702 90,770.00 107,661.00 64,279.89 107,647.00 14.00 0.0% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EMPLOYEE BENEFITS 1,681,369.00 1,705,631.00 631,675.06 1,700,359.00 5,272.00 0.3%

BOOKS AND SUPPLIES
Approved Textbooks and Core Curricula
Materials
4100
59,070.00 53,692.00 10,869.17 53,692.00 0.00 0.0%
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Ai, Version 7 Page 13 Printed: 2/20/2026 2:36 PM 2025-26 Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01I
Humboldt County Restricted (Resources 2000-9999) G82AXH2HHG(2025-26) Revenues, Expenditures, and Changes in Fund Balance
Description
Resource
Codes
Object
Codes
Original
Budget
(A)
Board
Approved
Operating
Budget
(B)
Actuals To
Date
(C)
Projected
Year Totals
(D)
Difference
(Col B & D)
(E)
% Diff
Column B &
D
(F)
Books and Other Reference Materials 4200 5,675.00 5,675.00 119.07 5,675.00 0.00 0.0% Materials and Supplies 4300 515,879.00 447,119.00 173,679.15 450,233.00 (3,114.00) -0.7% Noncapitalized Equipment 4400 50,543.00 86,044.00 66,014.21 111,698.00 (25,654.00) -29.8% Food 4700 0.00 0.00 0.00 0.00 0.00 0.0%
TOTAL, BOOKS AND SUPPLIES 631,167.00 592,530.00 250,681.60 621,298.00 (28,768.00) -4.9%

SERVICES AND OTHER OPERATING

EXPENDITURES
Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.0% Travel and Conferences 5200 163,107.00 222,997.00 163,886.89 265,741.00 (42,744.00) -19.2% Dues and Memberships 5300 150.00 150.00 0.00 150.00 0.00 0.0% Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%
Operations and Housekeeping Services 5500 7,008.00 7,008.00 3,120.72 7,008.00 0.00 0.0% Rentals, Leases, Repairs, and
Noncapitalized Improvements
5600
40,200.00 70,511.00 46,126.87 72,015.00 (1,504.00) -2.1% Transfers of Direct Costs 5710 325,129.00 288,645.00 129,328.01 294,594.00 (5,949.00) -2.1% Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.00 0.00 0.00 0.0% Professional/Consulting Services and
Operating Expenditures
5800
247,834.00 355,703.00 188,703.58 350,598.00 5,105.00 1.4% Communications 5900 2,760.00 2,760.00 632.84 3,260.00 (500.00) -18.1%

TOTAL, SERVICES AND OTHER
OPERATING EXPENDITURES 786,188.00 947,774.00 531,798.91 993,366.00 (45,592.00) -4.8%

CAPITAL OUTLAY
Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%
Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0%
Buildings and Improvements of Buildings 6200 0.00 0.00 0.00 0.00 0.00 0.0% Books and Media for New School Libraries or
Major Expansion of School Libraries
6300

0.00 0.00 0.00 0.00 0.00 0.0%
Equipment 6400 40,482.00 11,393.00 11,392.50 11,393.00 0.00 0.0% Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0% Lease Assets 6600 0.00 0.00 0.00 0.00 0.00 0.0%
Subscription Assets 6700 0.00 0.00 0.00 0.00 0.00 0.0%
TOTAL, CAPITAL OUTLAY 40,482.00 11,393.00 11,392.50 11,393.00 0.00 0.0% OTHER OUTGO (excluding Transfers of
Indirect Costs)
Tuition
Tuition for Instruction Under Interdistrict
Attendance Agreements 7110 0.00 0.00 0.00 0.00 0.00 0.0% State Special Schools 7130 0.00 0.00 0.00 0.00 0.00 0.0% Tuition, Excess Costs, and/or Deficit
Payments
Payments to Districts or Charter Schools 7141 0.00 0.00 0.00 0.00 0.00 0.0% Payments to County Offices 7142 1,592,605.00 1,590,522.00 0.00 1,500,691.00 89,831.00 5.6% Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0%
Transfers of Pass-Through Revenues
To Districts or Charter Schools 7211 0.00 0.00 0.00 0.00 0.00 0.0% To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.0%
To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0%
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Ai, Version 7 Page 14 Printed: 2/20/2026 2:36 PM 2025-26 Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01I
Humboldt County Restricted (Resources 2000-9999) G82AXH2HHG(2025-26) Revenues, Expenditures, and Changes in Fund Balance
Description
Resource
Codes
Object
Codes
Original
Budget
(A)
Board
Approved
Operating
Budget
(B)
Actuals To
Date
(C)
Projected
Year Totals
(D)
Difference
(Col B & D)
(E)
% Diff
Column B &
D
(F)
Special Education SELPA Transfers of
Apportionments
To Districts or Charter Schools 6500 7221 0.00 0.00 0.00 0.00 0.00 0.0% To County Offices 6500 7222 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 6500 7223 0.00 0.00 0.00 0.00 0.00 0.0%
ROC/P Transfers of Apportionments
To Districts or Charter Schools 6360 7221 0.00 0.00 0.00 0.00 0.00 0.0% To County Offices 6360 7222 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.00 0.0%
Other Transfers of Apportionments All Other 7221-7223 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers 7281-7283 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service
Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding
Transfers of Indirect Costs) 1,592,605.00 1,590,522.00 0.00 1,500,691.00 89,831.00 5.6%

OTHER OUTGO - TRANSFERS OF

INDIRECT COSTS
Transfers of Indirect Costs 7310 107,940.00 105,607.00 30,824.11 110,283.00 (4,676.00) -4.4% Transfers of Indirect Costs - Interfund 7350 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER OUTGO - TRANSFERS OF
INDIRECT COSTS 107,940.00 105,607.00 30,824.11 110,283.00 (4,676.00) -4.4% TOTAL, EXPENDITURES 6,599,509.00 6,761,148.00 2,472,544.38 6,768,333.00 (7,185.00) -0.1%

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN
From: Special Reserve Fund 8912 0.00 0.00 0.00 0.00 0.00 0.0% From: Bond Interest and
Redemption Fund 8914 0.00 0.00 0.00 0.00
Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.00 0.00 0.0%
To: Cafeteria Fund 7616 0.00 0.00 0.00 0.00 0.00 0.0%
Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES
State Apportionments
Emergency Apportionments 8931 0.00 0.00 0.00 0.00
Proceeds
Proceeds from Disposal of Capital
Assets
8953

0.00 0.00 0.00 0.00 0.00 0.0%
Other Sources
Transfers from Funds of
Lapsed/Reorganized LEAs
8965

0.00 0.00 0.00 0.00 0.00 0.0%
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Ai, Version 7 Page 15 Printed: 2/20/2026 2:36 PM 2025-26 Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01I
Humboldt County Restricted (Resources 2000-9999) G82AXH2HHG(2025-26) Revenues, Expenditures, and Changes in Fund Balance
Description
Resource
Codes
Object
Codes
Original
Budget
(A)
Board
Approved
Operating
Budget
(B)
Actuals To
Date
(C)
Projected
Year Totals
(D)
Difference
(Col B & D)
(E)
% Diff
Column B &
D
(F)
Long-Term Debt Proceeds
Proceeds from Certificates of
Participation
8971

0.00 0.00 0.00 0.00 0.00 0.0%
All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS
Contributions from Unrestricted Revenues 8980 2,506,995.00 2,415,735.00 0.00 2,323,559.00 (92,176.00) -3.8% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 2,506,995.00 2,415,735.00 0.00 2,323,559.00 (92,176.00) -3.8%

TOTAL, OTHER FINANCING
SOURCES/USES (a - b + c - d + e) 2,506,995.00 2,415,735.00 0.00 2,323,559.00 92,176.00 3.8% California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Ai, Version 7 Page 16 Printed: 2/20/2026 2:36 PM 2025-26 Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01I
Humboldt County Summary - Unrestricted/Restricted G82AXH2HHG(2025-26) Revenues, Expenditures, and Changes in Fund
Balance
Description
Resource
Codes
Object
Codes
Original
Budget
(A)
Board
Approved
Operating
Budget
(B)
Actuals To
Date
(C)
Projected
Year Totals
(D)
Difference
(Col B & D)
(E)
% Diff
Column B &
D
(F)
A. REVENUES
1) LCFF Sources 8010-8099 15,083,384.00 15,830,163.00 8,891,453.46 15,850,111.00 19,948.00 0.1% 2) Federal Revenue 8100-8299 866,036.00 838,136.00 269,591.57 839,534.00 1,398.00 0.2% 3) Other State Revenue 8300-8599 2,111,994.00 2,597,920.00 1,050,331.44 2,651,106.00 53,186.00 2.0% 4) Other Local Revenue 8600-8799 1,400,537.00 1,504,816.00 696,075.07 1,545,166.00 40,350.00 2.7% 5) TOTAL, REVENUES 19,461,951.00 20,771,035.00 10,907,451.54 20,885,917.00 B. EXPENDITURES
1) Certificated Salaries 1000-1999 7,163,788.00 7,241,456.00 3,956,530.44 7,241,454.00 2.00 0.0% 2) Classified Salaries 2000-2999 2,270,479.00 2,294,623.00 1,304,801.20 2,347,800.00 (53,177.00) -2.3% 3) Employee Benefits 3000-3999 5,399,838.00 5,309,151.00 2,632,371.01 5,336,624.00 (27,473.00) -0.5% 4) Books and Supplies 4000-4999 1,399,144.00 1,362,034.00 520,887.18 1,387,634.00 (25,600.00) -1.9% 5) Services and Other Operating
Expenditures
5000-5999
2,250,088.00 2,570,867.00 1,507,094.66 2,649,182.00 (78,315.00) -3.0% 6) Capital Outlay 6000-6999 132,358.00 313,640.00 20,758.84 323,640.00 (10,000.00) -3.2% 7) Other Outgo (excluding Transfers of
Indirect Costs)
7100-7299
7400-7499 2,297,467.00 2,333,979.00 479,742.89 2,244,148.00 89,831.00 3.8% 8) Other Outgo - Transfers of Indirect
Costs
7300-7399

0.00 0.00 0.00 0.00 0.00 0.0%
9) TOTAL, EXPENDITURES 20,913,162.00 21,425,750.00 10,422,186.22 21,530,482.00 C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A5 -
B9) (1,451,211.00) (654,715.00) 485,265.32 (644,565.00) D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0% b) Transfers Out 7600-7629 258,370.00 159,533.00 163,065.34 164,533.00 (5,000.00) -3.1% 2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0%
3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING
SOURCES/USES (258,370.00) (159,533.00) (163,065.34) (164,533.00) E. NET INCREASE (DECREASE) IN FUND
BALANCE (C + D4) (1,709,581.00) (814,248.00) 322,199.98 (809,098.00) F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 8,120,545.80 8,120,546.00 8,120,546.00 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0%
c) As of July 1 - Audited (F1a + F1b) 8,120,545.80 8,120,546.00 8,120,546.00 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0%
e) Adjusted Beginning Balance (F1c +
F1d) 8,120,545.80 8,120,546.00 8,120,546.00
2) Ending Balance, June 30 (E + F1e) 6,410,964.80 7,306,298.00 7,311,448.00 Components of Ending Fund Balance
a) Nonspendable
Revolving Cash 9711 9,270.00 9,270.00 9,270.00
Stores 9712 0.00 0.00 0.00
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Ai, Version 7 Page 17 Printed: 2/20/2026 2:36 PM 2025-26 Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01I
Humboldt County Summary - Unrestricted/Restricted G82AXH2HHG(2025-26) Revenues, Expenditures, and Changes in Fund
Balance
Description
Resource
Codes
Object
Codes
Original
Budget
(A)
Board
Approved
Operating
Budget
(B)
Actuals To
Date
(C)
Projected
Year Totals
(D)
Difference
(Col B & D)
(E)
% Diff
Column B &
D
(F)
Prepaid Items 9713 0.00 0.00 0.00
All Others 9719 0.00 0.00 0.00
b) Restricted 9740 2,481,976.97 2,686,143.00 2,657,531.00 c) Committed
Stabilization Arrangements 9750 0.00 0.00 0.00
Other Commitments 9760 0.00 0.00 0.00
d) Assigned
Other Assignments 9780 3,131,939.00 4,610,885.00 4,644,647.00 Supplemental/Concentration 0000 9780 317,319.00

MEDI-CAL UNRESTR

LCFF SOURCES
Principal Apportionment
State Aid - Current Year 8011 6,701,652.00 7,142,158.00 4,302,549.00 7,159,646.00 17,488.00 0.2% Education Protection Account State Aid -
Current Year
8012
1,681,748.00 2,117,372.00 1,071,512.00 1,912,894.00 (204,478.00) -9.7% State Aid - Prior Years 8019 0.00 0.00 0.00 0.00 0.00 0.0% Tax Relief Subventions
Homeowners' Exemptions 8021 53,561.00 54,665.00 27,275.40 52,613.00 (2,052.00) -3.8% Timber Yield Tax 8022 126,781.00 116,488.00 58,650.44 118,817.00 2,329.00 2.0% Other Subventions/In-Lieu Taxes 8029 0.00 0.00 0.00 0.00 0.00 0.0% California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Ai, Version 7 Page 18 Printed: 2/20/2026 2:36 PM 2025-26 Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01I
Humboldt County Summary - Unrestricted/Restricted G82AXH2HHG(2025-26) Revenues, Expenditures, and Changes in Fund
Balance
Description
Resource
Codes
Object
Codes
Original
Budget
(A)
Board
Approved
Operating
Budget
(B)
Actuals To
Date
(C)
Projected
Year Totals
(D)
Difference
(Col B & D)
(E)
% Diff
Column B &
D
(F)
County & District Taxes
Secured Roll Taxes 8041 5,507,226.00 5,538,213.00 2,935,820.91 5,742,657.00 204,444.00 3.7% Unsecured Roll Taxes 8042 266,807.00 251,548.00 182,386.53 249,419.00 (2,129.00) -0.8% Prior Years' Taxes 8043 3,031.00 10,666.00 2,812.83 3,031.00 (7,635.00) -71.6% Supplemental Taxes 8044 84,640.00 76,374.00 39,884.44 77,902.00 1,528.00 2.0% Education Revenue Augmentation Fund
(ERAF)
8045
335,723.00 223,417.00 126,726.67 227,885.00 4,468.00 2.0% Community Redevelopment Funds (SB
617/699/1992)
8047
322,215.00 299,262.00 143,835.24 305,247.00 5,985.00 2.0% Penalties and Interest from Delinquent
Taxes
8048

FEDERAL REVENUE
Maintenance and Operations 8110 0.00 0.00 0.00 0.00 0.00 0.0% Special Education Entitlement 8181 227,252.00 227,252.00 0.00 227,252.00 0.00 0.0% Special Education Discretionary Grants 8182 12,404.00 12,404.00 0.00 12,404.00 0.00 0.0% Child Nutrition Programs 8220 0.00 0.00 0.00 0.00 0.00 0.0% Donated Food Commodities 8221 0.00 0.00 0.00 0.00 0.00 0.0% Forest Reserve Funds 8260 0.00 0.00 0.00 0.00 0.00 0.0% Flood Control Funds 8270 0.00 0.00 0.00 0.00 0.00 0.0%
Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00 0.00 0.0% FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%
Interagency Contracts Between LEAs 8285 92,665.00 92,665.00 9,165.91 84,648.00 (8,017.00) -8.7% Pass-Through Revenues from Federal
Sources
8287

0.00 0.00 0.00 0.00 0.00 0.0%
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Ai, Version 7 Page 19 Printed: 2/20/2026 2:36 PM 2025-26 Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01I
Humboldt County Summary - Unrestricted/Restricted G82AXH2HHG(2025-26) Revenues, Expenditures, and Changes in Fund
Balance
Description
Resource
Codes
Object
Codes
Original
Budget
(A)
Board
Approved
Operating
Budget
(B)
Actuals To
Date
(C)
Projected
Year Totals
(D)
Difference
(Col B & D)
(E)
% Diff
Column B &
D
(F)
Other Every Student Succeeds Act
3040, 3060,
3061, 3110,
3150, 3155,
3182, 4037,
4123, 4124,
4126, 4127,
4128, 5630
8290
106,888.00 82,806.00 56,064.14 84,282.00 1,476.00 1.8%
Career and Technical Education 3500-3599 8290 40,482.00 40,482.00 0.00 40,482.00 0.00 0.0% All Other Federal Revenue All Other 8290 0.00 19,030.00 977.52 19,030.00 0.00 0.0% TOTAL, FEDERAL REVENUE 866,036.00 838,136.00 269,591.57 839,534.00 1,398.00 0.2%

0.00 0.00 0.00 0.00 0.00 0.0%
All Other State Apportionments - Prior
Years
All Other 8319

0.00 0.00 0.00 0.00 0.00 0.0%
Child Nutrition Programs 8520 0.00 0.00 0.00 0.00 0.00 0.0% Mandated Costs Reimbursements 8550 72,218.00 72,218.00 72,463.00 72,463.00 245.00 0.3% Lottery - Unrestricted and Instructional
Materials
8560
266,448.00 269,552.00 44,453.92 269,552.00 0.00 0.0%
Tax Relief Subventions
Restricted Levies - Other
Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 0.00 0.0% Other Subventions/In-Lieu Taxes 8576 0.00 0.00 0.00 0.00 0.00 0.0% Pass-Through Revenues from State
Sources
8587

0.00 0.00 0.00 0.00 0.00 0.0%
Expanded Learning Opportunities Program
(ELO-P)
2600 8590

0.00 0.00 0.00 0.00 0.00 0.0%
After School Education and Safety (ASES) 6010 8590 0.00 0.00 0.00 0.00 0.00 0.0% Charter School Facility Grant 6030 8590 0.00 0.00 0.00 0.00 0.00 0.0% Career Technical Education Incentive Grant
Program
6387 8590
115,000.00 126,114.00 86,451.67 171,522.00 45,408.00 36.0% Drug/Alcohol/Tobacco Funds
6650, 6690,
6695
8590

0.00 0.00 0.00 0.00 0.00 0.0%
California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.00 0.00 0.00 0.0% Arts and Music in Schools (Prop 28) 6770 8590 162,047.00 185,361.00 122,338.00 185,361.00 0.00 0.0% Specialized Secondary 7370 8590 0.00 0.00 0.00 0.00 0.00 0.0% American Indian Early Childhood Education 7210 8590 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Revenue All Other 8590 1,496,281.00 1,944,675.00 724,624.85 1,952,208.00 7,533.00 0.4% TOTAL, OTHER STATE REVENUE 2,111,994.00 2,597,920.00 1,050,331.44 2,651,106.00 53,186.00 2.0%

OTHER LOCAL REVENUE
Other Local Revenue
County and District Taxes
Other Restricted Levies
Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.0%
Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.0%
Prior Years' Taxes 8617 0.00 0.00 0.00 0.00 0.00 0.0%
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Ai, Version 7 Page 20 Printed: 2/20/2026 2:36 PM 2025-26 Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01I
Humboldt County Summary - Unrestricted/Restricted G82AXH2HHG(2025-26) Revenues, Expenditures, and Changes in Fund
Balance
Description
Resource
Codes
Object
Codes
Original
Budget
(A)
Board
Approved
Operating
Budget
(B)
Actuals To
Date
(C)
Projected
Year Totals
(D)
Difference
(Col B & D)
(E)
% Diff
Column B &
D
(F)
Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.0%
Non-Ad Valorem Taxes
Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0%
Other 8622 0.00 0.00 0.00 0.00 0.00 0.0%
Community Redevelopment Funds Not
Subject to LCFF Deduction
8625

0.00 0.00 0.00 0.00 0.00 0.0%
Penalties and Interest from Delinquent
Non-LCFF Taxes
8629

0.00 0.00 0.00 0.00 0.00 0.0%
Sales
Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Sale of Publications 8632 0.00 0.00 0.00 0.00 0.00 0.0% Food Service Sales 8634 0.00 0.00 0.00 0.00 0.00 0.0%
All Other Sales 8639 3,750.00 3,750.00 241.00 3,750.00 0.00 0.0% Leases and Rentals 8650 49,190.00 49,190.00 24,955.00 49,190.00 0.00 0.0% Interest 8660 264,000.00 282,000.00 21,548.33 282,000.00 0.00 0.0% Net Increase (Decrease) in the Fair Value
of Investments
8662

0.00 0.00 (5,268.00) 0.00 0.00 0.0%
Fees and Contracts
Adult Education Fees 8671 0.00 0.00 0.00 0.00 0.00 0.0% Non-Resident Students 8672 0.00 0.00 0.00 0.00 0.00 0.0% Transportation Fees From Individuals 8675 0.00 0.00 0.00 0.00 0.00 0.0% Interagency Services 8677 292,403.00 342,556.00 162,788.10 342,997.00 441.00 0.1% Mitigation/Developer Fees 8681 0.00 0.00 0.00 0.00 0.00 0.0% All Other Fees and Contracts 8689 0.00 0.00 0.00 0.00 0.00 0.0% Other Local Revenue
Plus: Misc Funds Non-LCFF (50%)
Adjustment
8691

0.00 0.00 0.00 0.00 0.00 0.0%
Pass-Through Revenues From Local
Sources
8697

0.00 0.00 0.00 0.00 0.00 0.0%
All Other Local Revenue 8699 249,420.00 254,428.00 192,108.64 290,645.00 36,217.00 14.2% Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0%
All Other Transfers In 8781-8783 0.00 0.00 0.00 0.00 0.00 0.0% Transfers Of Apportionments
Special Education SELPA Transfers
From Districts or Charter Schools 6500 8791 0.00 0.00 0.00 0.00 0.00 0.0% From County Offices 6500 8792 541,774.00 572,892.00 299,702.00 576,584.00 3,692.00 0.6% From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.00 0.0%
ROC/P Transfers
From Districts or Charter Schools 6360 8791 0.00 0.00 0.00 0.00 0.00 0.0% From County Offices 6360 8792 0.00 0.00 0.00 0.00 0.00 0.0% From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.00 0.0%
Other Transfers of Apportionments
From Districts or Charter Schools All Other 8791 0.00 0.00 0.00 0.00 0.00 0.0% From County Offices All Other 8792 0.00 0.00 0.00 0.00 0.00 0.0% From JPAs All Other 8793 0.00 0.00 0.00 0.00 0.00 0.0%
All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 1,400,537.00 1,504,816.00 696,075.07 1,545,166.00 40,350.00 2.7% California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Ai, Version 7 Page 21 Printed: 2/20/2026 2:36 PM 2025-26 Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01I
Humboldt County Summary - Unrestricted/Restricted G82AXH2HHG(2025-26) Revenues, Expenditures, and Changes in Fund
Balance
Description
Resource
Codes
Object
Codes
Original
Budget
(A)
Board
Approved
Operating
Budget
(B)
Actuals To
Date
(C)
Projected
Year Totals
(D)
Difference
(Col B & D)
(E)
% Diff
Column B &
D
(F)
TOTAL, REVENUES 19,461,951.00 20,771,035.00 10,907,451.54 20,885,917.00 114,882.00 0.6%

CERTIFICATED SALARIES
Certificated Teachers' Salaries 1100 5,299,738.00 5,431,037.00 2,929,937.87 5,426,495.00 4,542.00 0.1% Certificated Pupil Support Salaries 1200 870,527.00 806,959.00 440,065.44 807,075.00 (116.00) 0.0% Certificated Supervisors' and Administrators'
Salaries
1300
810,925.00 820,863.00 480,148.58 820,863.00 0.00 0.0%
Other Certificated Salaries 1900 182,598.00 182,597.00 106,378.55 187,021.00 (4,424.00) -2.4% TOTAL, CERTIFICATED SALARIES 7,163,788.00 7,241,456.00 3,956,530.44 7,241,454.00 2.00 0.0%

CLASSIFIED SALARIES
Classified Instructional Salaries 2100 271,729.00 312,602.00 169,028.24 324,597.00 (11,995.00) -3.8% Classified Support Salaries 2200 786,046.00 779,813.00 449,734.82 801,332.00 (21,519.00) -2.8% Classified Supervisors' and Administrators'
Salaries
2300
354,523.00 354,134.00 216,808.37 364,719.00 (10,585.00) -3.0% Clerical, Technical and Office Salaries 2400 756,951.00 746,860.00 414,615.43 750,678.00 (3,818.00) -0.5% Other Classified Salaries 2900 101,230.00 101,214.00 54,614.34 106,474.00 (5,260.00) -5.2% TOTAL, CLASSIFIED SALARIES 2,270,479.00 2,294,623.00 1,304,801.20 2,347,800.00 (53,177.00) -2.3%

EMPLOYEE BENEFITS
STRS 3101-3102 1,827,974.00 1,844,472.00 694,023.31 1,840,165.00 4,307.00 0.2% PERS 3201-3202 649,376.00 629,876.00 353,093.26 636,647.00 (6,771.00) -1.1% OASDI/Medicare/Alternative 3301-3302 297,036.00 300,172.00 168,226.54 304,093.00 (3,921.00) -1.3% Health and Welfare Benefits 3401-3402 2,298,886.00 2,210,596.00 1,231,884.84 2,226,371.00 (15,775.00) -0.7% Unemployment Insurance 3501-3502 5,660.00 5,721.00 4,995.81 9,556.00 (3,835.00) -67.0% Workers' Compensation 3601-3602 230,136.00 210,653.00 115,867.36 212,145.00 (1,492.00) -0.7% OPEB, Allocated 3701-3702 90,770.00 107,661.00 64,279.89 107,647.00 14.00 0.0% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EMPLOYEE BENEFITS 5,399,838.00 5,309,151.00 2,632,371.01 5,336,624.00 (27,473.00) -0.5%

BOOKS AND SUPPLIES
Approved Textbooks and Core Curricula
Materials
4100
67,070.00 66,147.00 17,790.99 66,306.00 (159.00) -0.2%
Books and Other Reference Materials 4200 6,526.00 6,526.00 119.07 6,526.00 0.00 0.0% Materials and Supplies 4300 1,189,902.00 1,114,421.00 394,194.99 1,124,323.00 (9,902.00) -0.9% Noncapitalized Equipment 4400 135,646.00 174,940.00 108,782.13 190,479.00 (15,539.00) -8.9% Food 4700 0.00 0.00 0.00 0.00 0.00 0.0%
TOTAL, BOOKS AND SUPPLIES 1,399,144.00 1,362,034.00 520,887.18 1,387,634.00 (25,600.00) -1.9%

SERVICES AND OTHER OPERATING

EXPENDITURES
Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.0% Travel and Conferences 5200 371,676.00 423,154.00 288,994.23 505,855.00 (82,701.00) -19.5% Dues and Memberships 5300 35,299.00 41,936.00 26,249.89 41,936.00 0.00 0.0% Insurance 5400-5450 266,334.00 279,990.00 279,989.58 279,990.00 0.00 0.0% Operations and Housekeeping Services 5500 470,758.00 508,133.00 232,359.94 508,133.00 0.00 0.0% Rentals, Leases, Repairs, and
Noncapitalized Improvements
5600
91,357.00 133,278.00 68,182.28 137,372.00 (4,094.00) -3.1% Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 10,511.00 5,000.00 0.00 5,000.00 0.00 0.0% California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Ai, Version 7 Page 22 Printed: 2/20/2026 2:36 PM 2025-26 Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01I
Humboldt County Summary - Unrestricted/Restricted G82AXH2HHG(2025-26) Revenues, Expenditures, and Changes in Fund
Balance
Description
Resource
Codes
Object
Codes
Original
Budget
(A)
Board
Approved
Operating
Budget
(B)
Actuals To
Date
(C)
Projected
Year Totals
(D)
Difference
(Col B & D)
(E)
% Diff
Column B &
D
(F)
Professional/Consulting Services and
Operating Expenditures
5800
926,551.00 1,103,274.00 572,784.11 1,094,294.00 8,980.00 0.8% Communications 5900 77,602.00 76,102.00 38,534.63 76,602.00 (500.00) -0.7%

TOTAL, SERVICES AND OTHER
OPERATING EXPENDITURES 2,250,088.00 2,570,867.00 1,507,094.66 2,649,182.00 (78,315.00) -3.0%

0.00 0.00 0.00 0.00 0.00 0.0%
Equipment 6400 40,482.00 20,759.00 20,758.84 30,759.00 (10,000.00) -48.2% Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0% Lease Assets 6600 0.00 0.00 0.00 0.00 0.00 0.0%
Subscription Assets 6700 0.00 0.00 0.00 0.00 0.00 0.0%
TOTAL, CAPITAL OUTLAY 132,358.00 313,640.00 20,758.84 323,640.00 (10,000.00) -3.2% OTHER OUTGO (excluding Transfers of
Indirect Costs)
Tuition
Tuition for Instruction Under Interdistrict
Attendance Agreements 7110 0.00 0.00 0.00 0.00 0.00 0.0% State Special Schools 7130 9,020.00 9,020.00 19,505.00 9,020.00 0.00 0.0% Tuition, Excess Costs, and/or Deficit
Payments
Payments to Districts or Charter Schools 7141 0.00 0.00 0.00 0.00 0.00 0.0% Payments to County Offices 7142 2,200,644.00 2,237,156.00 400,139.33 2,147,325.00 89,831.00 4.0% Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0%
Transfers of Pass-Through Revenues
To Districts or Charter Schools 7211 0.00 0.00 0.00 0.00 0.00 0.0% To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.0%
To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0%
Special Education SELPA Transfers of
Apportionments
To Districts or Charter Schools 6500 7221 0.00 0.00 0.00 0.00 0.00 0.0% To County Offices 6500 7222 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 6500 7223 0.00 0.00 0.00 0.00 0.00 0.0%
ROC/P Transfers of Apportionments
To Districts or Charter Schools 6360 7221 0.00 0.00 0.00 0.00 0.00 0.0% To County Offices 6360 7222 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.00 0.0%
Other Transfers of Apportionments All Other 7221-7223 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers 7281-7283 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service
Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 87,803.00 87,803.00 60,098.56 87,803.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding
Transfers of Indirect Costs) 2,297,467.00 2,333,979.00 479,742.89 2,244,148.00 89,831.00 3.8% California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Ai, Version 7 Page 23 Printed: 2/20/2026 2:36 PM 2025-26 Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01I
Humboldt County Summary - Unrestricted/Restricted G82AXH2HHG(2025-26) Revenues, Expenditures, and Changes in Fund
Balance
Description
Resource
Codes
Object
Codes
Original
Budget
(A)
Board
Approved
Operating
Budget
(B)
Actuals To
Date
(C)
Projected
Year Totals
(D)
Difference
(Col B & D)
(E)
% Diff
Column B &
D
(F)

OTHER OUTGO - TRANSFERS OF

INDIRECT COSTS
Transfers of Indirect Costs 7310 0.00 0.00 0.00 0.00
Transfers of Indirect Costs - Interfund 7350 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER OUTGO - TRANSFERS OF
INDIRECT COSTS 0.00 0.00 0.00 0.00 0.00 0.0%
TOTAL, EXPENDITURES 20,913,162.00 21,425,750.00 10,422,186.22 21,530,482.00 (104,732.00) -0.5%

INTERFUND TRANSFERS

OTHER SOURCES/USES

SOURCES
State Apportionments
Emergency Apportionments 8931 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds
Proceeds from Disposal of Capital
Assets
8953

0.00 0.00 0.00 0.00 0.00 0.0%
Other Sources
Transfers from Funds of
Lapsed/Reorganized LEAs
8965

0.00 0.00 0.00 0.00 0.00 0.0%
Long-Term Debt Proceeds
Proceeds from Certificates of
Participation
8971

0.00 0.00 0.00 0.00 0.00 0.0%
All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS
Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00 Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Ai, Version 7 Page 24 Printed: 2/20/2026 2:36 PM 2025-26 Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01I
Humboldt County Summary - Unrestricted/Restricted G82AXH2HHG(2025-26) Revenues, Expenditures, and Changes in Fund
Balance
Description
Resource
Codes
Object
Codes
Original
Budget
(A)
Board
Approved
Operating
Budget
(B)
Actuals To
Date
(C)
Projected
Year Totals
(D)
Difference
(Col B & D)
(E)
% Diff
Column B &
D
(F)
(e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER FINANCING
SOURCES/USES (a - b + c - d + e) (258,370.00) (159,533.00) (163,065.34) (164,533.00) 5,000.00 -3.1% California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Ai, Version 7 Page 25 Printed: 2/20/2026 2:36 PM Second Interim 12 62810 0000000
Fortuna Union High General Fund Form 01I
Humboldt County Exhibit: Restricted Balance Detail G82AXH2HHG(2025-26) Resource Description
2025-26
Projected Totals
6019 Student Support and Professional Development Discretionary Block Grant (SSPDDBG) 212,949.00 6300 Lottery: Instructional Materials 354,940.00
6383 Golden State Pathways Program 457,937.00
6770 Arts and Music in Schools (AMS)-Funding Guarantee and Accountability Act (Prop 28) 152,714.00 7339 Dual Enrollment Opportunities 97,580.00
7399 LCFF Equity Multiplier 18,226.00
7435 Learning Recovery Emergency Block Grant 58,180.00
7810 Other Restricted State 26,713.00
9010 Other Restricted Local 1,278,292.00
Total, Restricted Balance 2,657,531.00
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Ai, Version 7 Page 26 Printed: 2/20/2026 2:36 PM 2025-26 Second Interim 12 62810 0000000
Fortuna Union High Student Activity Special Revenue Fund Form 08I Humboldt County Revenues, Expenditures, and Changes in Fund Balance G82AXH2HHG(2025-26) Description
Resource
Codes
Object
Codes
Original
Budget (A)
Board
Approved
Operating
Budget (B)
Actuals To
Date (C)
Projected
Year Totals
(D)
Difference
(Col B & D)
(E)
% Diff
Column B &
D (F)
A. REVENUES
1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 0.00 0.00 0.00 0.00 0.00 0.0% 4) Other Local Revenue 8600-8799 0.00 0.00 0.00 0.00 0.00 0.0% 5) TOTAL, REVENUES 0.00 0.00 0.00 0.00
B. EXPENDITURES
1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 0.00 0.00 0.00 0.00 0.00 0.0% 3) Employee Benefits 3000-3999 0.00 0.00 0.00 0.00 0.00 0.0% 4) Books and Supplies 4000-4999 0.00 0.00 0.00 0.00 0.00 0.0% 5) Services and Other Operating Expenditures 5000-5999 0.00 0.00 (13,706.66) 0.00 0.00 0.0% 6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0% 7) Other Outgo (excluding Transfers of
Indirect Costs)
7100-7299,
7400-7499 0.00 0.00 0.00 0.00 0.00 0.0%
8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.00 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 0.00 0.00 (13,706.66) 0.00
C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENSES BEFORE OTHER
FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 13,706.66 0.00 D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0% 2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0%
3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING
SOURCES/USES 0.00 0.00 0.00 0.00
E. NET INCREASE (DECREASE) IN FUND
BALANCE (C + D4) 0.00 0.00 13,706.66 0.00
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Fi, Version 3 Page 1 Printed: 2/20/2026 2:36 PM 2025-26 Second Interim 12 62810 0000000
Fortuna Union High Student Activity Special Revenue Fund Form 08I Humboldt County Revenues, Expenditures, and Changes in Fund Balance G82AXH2HHG(2025-26) Description
Resource
Codes
Object
Codes
Original
Budget (A)
Board
Approved
Operating
Budget (B)
Actuals To
Date (C)
Projected
Year Totals
(D)
Difference
(Col B & D)
(E)
% Diff
Column B &
D (F)
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 289,517.10 289,517.00 289,517.00 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0%
c) As of July 1 - Audited (F1a + F1b) 289,517.10 289,517.00 289,517.00 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0%
e) Adjusted Beginning Balance (F1c + F1d) 289,517.10 289,517.00 289,517.00 2) Ending Balance, June 30 (E + F1e) 289,517.10 289,517.00 289,517.00 Components of Ending Fund Balance
a) Nonspendable
Revolving Cash 9711 0.00 0.00 0.00
Stores 9712 0.00 0.00 0.00
Prepaid Items 9713 0.00 0.00 0.00
All Others 9719 0.00 0.00 0.00
b) Restricted 9740 289,517.10 289,517.00 289,517.00
c) Committed
Stabilization Arrangements 9750 0.00 0.00 0.00
Other Commitments 9760 0.00 0.00 0.00
d) Assigned
Other Assignments 9780 0.00 0.00 0.00
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties 9789 0.00 0.00 0.00
Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00

REVENUES
Sale of Equipment and Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0%
Interest 8660 0.00 0.00 0.00 0.00 0.00 0.0%
Net Increase (Decrease) in the Fair Value of
Investments
8662

0.00 0.00 0.00 0.00 0.00 0.0%
All Other Fees and Contracts 8689 0.00 0.00 0.00 0.00 0.00 0.0% All Other Local Revenue 8699 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, REVENUES 0.00 0.00 0.00 0.00
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Fi, Version 3 Page 2 Printed: 2/20/2026 2:36 PM 2025-26 Second Interim 12 62810 0000000
Fortuna Union High Student Activity Special Revenue Fund Form 08I Humboldt County Revenues, Expenditures, and Changes in Fund Balance G82AXH2HHG(2025-26) Description
Resource
Codes
Object
Codes
Original
Budget (A)
Board
Approved
Operating
Budget (B)
Actuals To
Date (C)
Projected
Year Totals
(D)
Difference
(Col B & D)
(E)
% Diff
Column B &
D (F)

CERTIFICATED SALARIES
Certificated Teachers' Salaries 1100 0.00 0.00 0.00 0.00 0.00 0.0% Certificated Pupil Support Salaries 1200 0.00 0.00 0.00 0.00 0.00 0.0% Certificated Supervisors' and Administrators'
Salaries
1300

0.00 0.00 0.00 0.00 0.00 0.0%
Other Certificated Salaries 1900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0%

CLASSIFIED SALARIES
Classified Instructional Salaries 2100 0.00 0.00 0.00 0.00 0.00 0.0% Classified Support Salaries 2200 0.00 0.00 0.00 0.00 0.00 0.0% Classified Supervisors' and Administrators'
Salaries
2300

0.00 0.00 0.00 0.00 0.00 0.0%
Clerical, Technical and Office Salaries 2400 0.00 0.00 0.00 0.00 0.00 0.0% Other Classified Salaries 2900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0%

EMPLOYEE BENEFITS
STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%
PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0%
OASDI/Medicare/Alternative 3301-3302 0.00 0.00 0.00 0.00 0.00 0.0% Health and Welfare Benefits 3401-3402 0.00 0.00 0.00 0.00 0.00 0.0% Unemployment Insurance 3501-3502 0.00 0.00 0.00 0.00 0.00 0.0% Workers' Compensation 3601-3602 0.00 0.00 0.00 0.00 0.00 0.0% OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.00 0.00 0.00 0.0%

BOOKS AND SUPPLIES
Materials and Supplies 4300 0.00 0.00 0.00 0.00 0.00 0.0% Noncapitalized Equipment 4400 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, BOOKS AND SUPPLIES 0.00 0.00 0.00 0.00 0.00 0.0%

SERVICES AND OTHER OPERATING

EXPENDITURES
Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.0% Dues and Memberships 5300 0.00 0.00 0.00 0.00 0.00 0.0% Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%
Rentals, Leases, Repairs, and Noncapitalized
Improvements
5600

0.00 0.00 0.00 0.00 0.00 0.0%
Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.00 0.00 0.00 0.0% Professional/Consulting Services and Operating
Expenditures
5800

0.00 0.00 (13,706.66) 0.00 0.00 0.0%
Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING
EXPENDITURES 0.00 0.00 (13,706.66) 0.00 0.00 0.0%

CAPITAL OUTLAY
Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0%
Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0% Lease Assets 6600 0.00 0.00 0.00 0.00 0.00 0.0%
Subscription Assets 6700 0.00 0.00 0.00 0.00 0.00 0.0%
TOTAL, CAPITAL OUTLAY 0.00 0.00 0.00 0.00 0.00 0.0%
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Fi, Version 3 Page 3 Printed: 2/20/2026 2:36 PM 2025-26 Second Interim 12 62810 0000000
Fortuna Union High Student Activity Special Revenue Fund Form 08I Humboldt County Revenues, Expenditures, and Changes in Fund Balance G82AXH2HHG(2025-26) Description
Resource
Codes
Object
Codes
Original
Budget (A)
Board
Approved
Operating
Budget (B)
Actuals To
Date (C)
Projected
Year Totals
(D)
Difference
(Col B & D)
(E)
% Diff
Column B &
D (F)

OTHER OUTGO - TRANSFERS OF

INDIRECT COSTS
Transfers of Indirect Costs - Interfund 7350 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER OUTGO - TRANSFERS OF
INDIRECT COSTS 0.00 0.00 0.00 0.00 0.00 0.0%
TOTAL, EXPENDITURES 0.00 0.00 (13,706.66) 0.00

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN
Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.0%

INTERFUND TRANSFERS OUT
Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES
Proceeds from Disposal of Capital Assets 8953 0.00 0.00 0.00 0.00 0.00 0.0% Transfers from Funds of
Lapsed/Reorganized LEAs
8965

0.00 0.00 0.00 0.00 0.00 0.0%
Proceeds from Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from SBITAs 8974 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%
USES
Transfers of Funds from Lapsed/Reorganized
LEAs
7651

0.00 0.00 0.00 0.00 0.00 0.0%
(d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS
Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER FINANCING

SOURCES/USES
(a - b + c - d + e) 0.00 0.00 0.00 0.00
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Fi, Version 3 Page 4 Printed: 2/20/2026 2:36 PM 2025-26 Second Interim 12 62810 0000000
Fortuna Union High Student Activity Special Revenue Fund Form 08I Humboldt County Exhibit: Restricted Balance Detail G82AXH2HHG(2025-26) Resource Description
2025-26
Project Year Totals
8210 Student Activity Funds 289,517.00
Total, Restricted Balance 289,517.00
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Fi, Version 3 Page 5 Printed: 2/20/2026 2:36 PM Fortuna Union High
Humboldt County
2025-26 Second Interim
Cafeteria Special Revenue Fund
Expenditures by Object
12628100000000
Form 13I
G82AXH2HHG(2025-26)
Description
Resource
Codes
Object
Codes
Original
Budget
(A)
Board
Approved
Operating
Budget
(B)
Actuals To
Date
(C)
Projected
Year
Totals
(D)
Difference
(Col B &
D)
(E)
% Diff
Column
B & D
(F)
A. REVENUES
1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 251,990.00 303,079.00 96,825.52 303,079.00 0.00 0.0% 3) Other State Revenue 8300-8599 212,287.00 256,278.00 80,994.51 256,278.00 0.00 0.0% 4) Other Local Revenue 8600-8799 33,490.00 41,202.00 9.08 41,202.00 0.00 0.0% 5) TOTAL, REVENUES 497,767.00 600,559.00 177,829.11 600,559.00 B. EXPENDITURES
1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 166,943.00 172,425.00 87,793.99 172,425.00 0.00 0.0% 3) Employee Benefits 3000-3999 169,900.00 171,142.00 90,481.38 174,362.00 (3,220.00) -1.9% 4) Books and Supplies 4000-4999 375,395.00 363,749.00 195,113.54 365,529.00 (1,780.00) -0.5% 5) Services and Other Operating Expenditures 5000-5999 3,899.00 12,776.00 10,775.98 12,776.00 0.00 0.0% 6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect Costs)
7100-
7299,7400-
7499 0.00 0.00 0.00 0.00

0.00 0.0%
8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.00 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 716,137.00 720,092.00 384,164.89 725,092.00 C. EXCESS (DEFICIENCY) OF REVENUES OVER

EXPENDITURES BEFORE OTHER FINANCING SOURCES AND
USES (A5 - B9) (218,370.00) (119,533.00) (206,335.78) (124,533.00) D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In 8900-8929 218,370.00 119,533.00 163,065.34 124,533.00 5,000.00 4.2% b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0% 2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0%
3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 218,370.00 119,533.00 163,065.34 124,533.00 E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 0.00 0.00 (43,270.44) 0.00 F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 59,820.47 59,820.00 59,820.00 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0%
c) As of July 1 - Audited (F1a + F1b) 59,820.47 59,820.00 59,820.00 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0%
e) Adjusted Beginning Balance (F1c + F1d) 59,820.47 59,820.00 59,820.00 2) Ending Balance, June 30 (E + F1e) 59,820.47 59,820.00 59,820.00 Components of Ending Fund Balance
a) Nonspendable
Revolving Cash 9711 0.00 0.00 0.00
Stores 9712 0.00 0.00 0.00
Prepaid Items 9713 0.00 0.00 0.00
All Others 9719 0.00 0.00 0.00
b) Restricted 9740 59,820.47 59,820.00 59,820.00
c) Committed
Stabilization Arrangements 9750 0.00 0.00 0.00
Other Commitments 9760 0.00 0.00 0.00
d) Assigned
Other Assignments 9780 0.00 0.00 0.00
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Bi, Version 6 Page 1 Printed: 2/20/2026 2:37 PM Fortuna Union High
Humboldt County
2025-26 Second Interim
Cafeteria Special Revenue Fund
Expenditures by Object
12628100000000
Form 13I
G82AXH2HHG(2025-26)
Description
Resource
Codes
Object
Codes
Original
Budget
(A)
Board
Approved
Operating
Budget
(B)
Actuals To
Date
(C)
Projected
Year
Totals
(D)
Difference
(Col B &
D)
(E)
% Diff
Column
B & D
(F)
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties 9789 0.00 0.00 0.00
Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00

FEDERAL REVENUE
Child Nutrition Programs 8220 251,990.00 303,079.00 96,825.52 303,079.00 0.00 0.0% Donated Food Commodities 8221 0.00 0.00 0.00 0.00 0.00 0.0% All Other Federal Revenue 8290 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, FEDERAL REVENUE 251,990.00 303,079.00 96,825.52 303,079.00 0.00 0.0%

OTHER STATE REVENUE
Child Nutrition Programs 8520 212,287.00 256,278.00 80,994.51 256,278.00 0.00 0.0% All Other State Revenue 8590 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 212,287.00 256,278.00 80,994.51 256,278.00 0.00 0.0%

OTHER LOCAL REVENUE
Sales
Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Food Service Sales 8634 788.00 0.00 0.00 0.00 0.00 0.0% Leases and Rentals 8650 0.00 0.00 0.00 0.00 0.00 0.0%
Interest 8660 981.00 981.00 19.08 981.00 0.00 0.0%
Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 (10.00) 0.00 0.00 0.0% Fees and Contracts
Interagency Services 8677 31,670.00 40,170.00 0.00 40,170.00 0.00 0.0% Other Local Revenue
All Other Local Revenue 8699 51.00 51.00 0.00 51.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 33,490.00 41,202.00 9.08 41,202.00 0.00 0.0% TOTAL, REVENUES 497,767.00 600,559.00 177,829.11 600,559.00

CERTIFICATED SALARIES
Certificated Supervisors' and Administrators' Salaries 1300 0.00 0.00 0.00 0.00 0.00 0.0% Other Certificated Salaries 1900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0%

CLASSIFIED SALARIES
Classified Support Salaries 2200 166,943.00 172,425.00 87,793.99 172,425.00 0.00 0.0% Classified Supervisors' and Administrators' Salaries 2300 0.00 0.00 0.00 0.00 0.00 0.0% Clerical, Technical and Office Salaries 2400 0.00 0.00 0.00 0.00 0.00 0.0% Other Classified Salaries 2900 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 166,943.00 172,425.00 87,793.99 172,425.00 0.00 0.0%

EMPLOYEE BENEFITS
STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%
PERS 3201-3202 42,881.00 43,948.00 20,968.08 43,948.00 0.00 0.0% OASDI/Medicare/Alternative 3301-3302 12,772.00 13,192.00 6,580.81 13,192.00 0.00 0.0% Health and Welfare Benefits 3401-3402 110,039.00 110,039.00 60,931.51 113,259.00 (3,220.00) -2.9% Unemployment Insurance 3501-3502 84.00 87.00 43.86 87.00 0.00 0.0% Workers' Compensation 3601-3602 4,124.00 3,876.00 1,957.12 3,876.00 0.00 0.0% OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EMPLOYEE BENEFITS 169,900.00 171,142.00 90,481.38 174,362.00 (3,220.00) -1.9%

BOOKS AND SUPPLIES
Books and Other Reference Materials 4200 0.00 0.00 0.00 0.00 0.00 0.0% Materials and Supplies 4300 75,395.00 63,749.00 27,713.46 68,749.00 (5,000.00) -7.8% California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Bi, Version 6 Page 2 Printed: 2/20/2026 2:37 PM Fortuna Union High
Humboldt County
2025-26 Second Interim
Cafeteria Special Revenue Fund
Expenditures by Object
12628100000000
Form 13I
G82AXH2HHG(2025-26)
Description
Resource
Codes
Object
Codes
Original
Budget
(A)
Board
Approved
Operating
Budget
(B)
Actuals To
Date
(C)
Projected
Year
Totals
(D)
Difference
(Col B &
D)
(E)
% Diff
Column
B & D
(F)
Noncapitalized Equipment 4400 0.00 0.00 0.00 0.00 0.00 0.0% Food 4700 300,000.00 300,000.00 167,400.08 296,780.00 3,220.00 1.1% TOTAL, BOOKS AND SUPPLIES 375,395.00 363,749.00 195,113.54 365,529.00 (1,780.00) -0.5%

SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.0% Travel and Conferences 5200 398.00 398.00 0.00 398.00 0.00 0.0% Dues and Memberships 5300 0.00 0.00 0.00 0.00 0.00 0.0% Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%
Operations and Housekeeping Services 5500 5,334.00 5,334.00 3,089.33 5,334.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 2,207.00 2,207.00 0.00 2,207.00 0.00 0.0% Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 (10,511.00) (5,000.00) 0.00 (5,000.00) 0.00 0.0% Professional/Consulting Services and
Operating Expenditures 5800 6,471.00 9,837.00 7,686.65 9,837.00 0.00 0.0% Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 3,899.00 12,776.00 10,775.98 12,776.00 0.00 0.0%

CAPITAL OUTLAY
Buildings and Improvements of Buildings 6200 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0%
Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0% Lease Assets 6600 0.00 0.00 0.00 0.00 0.00 0.0%
Subscription Assets 6700 0.00 0.00 0.00 0.00 0.00 0.0%
TOTAL, CAPITAL OUTLAY 0.00 0.00 0.00 0.00 0.00 0.0%
OTHER OUTGO (excluding Transfers of Indirect Costs)
Debt Service
Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.00 0.00 0.00 0.0%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
Transfers of Indirect Costs - Interfund 7350 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EXPENDITURES 716,137.00 720,092.00 384,164.89 725,092.00

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN
From: General Fund 8916 218,370.00 119,533.00 163,065.34 124,533.00 5,000.00 4.2% Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 218,370.00 119,533.00 163,065.34 124,533.00 5,000.00 4.2%

INTERFUND TRANSFERS OUT
Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES
Other Sources
Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds
Proceeds from Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from SBITAs 8974 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%
USES
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Bi, Version 6 Page 3 Printed: 2/20/2026 2:37 PM Fortuna Union High
Humboldt County
2025-26 Second Interim
Cafeteria Special Revenue Fund
Expenditures by Object
12628100000000
Form 13I
G82AXH2HHG(2025-26)
Description
Resource
Codes
Object
Codes
Original
Budget
(A)
Board
Approved
Operating
Budget
(B)
Actuals To
Date
(C)
Projected
Year
Totals
(D)
Difference
(Col B &
D)
(E)
% Diff
Column
B & D
(F)
Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES
(a - b + c - d + e) 218,370.00 119,533.00 163,065.34 124,533.00 California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Bi, Version 6 Page 4 Printed: 2/20/2026 2:37 PM Fortuna Union High
Humboldt County
2025-26 Second Interim
Cafeteria Special Revenue Fund
Restricted Detail
12628100000000
Form 13I
G82AXH2HHG(2025-26)
Resource Description
2025-26
Projected Totals
5310 Child Nutrition: School Programs (e.g., School Lunch, School Breakfast, Milk, Pregnant & Lactating Students) 59,820.00 Total, Restricted Balance 59,820.00
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Bi, Version 6 Page 5 Printed: 2/20/2026 2:37 PM Fortuna Union High
Humboldt County
2025-26 Second Interim
Special Reserve Fund for Other Than Capital Outlay Projects Expenditures by Object
12628100000000
Form 17I
G82AXH2HHG(2025-26)
Description
Resource
Codes
Object
Codes
Original
Budget
(A)
Board
Approved
Operating
Budget
(B)
Actuals
To Date
(C)
Projected
Year Totals
(D)
Difference
(Col B &
D)
(E)
% Diff
Column
B & D
(F)
A. REVENUES
1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 0.00 0.00 0.00 0.00 0.00 0.0% 4) Other Local Revenue 8600-8799 68,058.00 70,000.00 (2,396.23) 70,000.00 0.00 0.0% 5) TOTAL, REVENUES 68,058.00 70,000.00 (2,396.23) 70,000.00 B. EXPENDITURES
1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 0.00 0.00 0.00 0.00 0.00 0.0% 3) Employee Benefits 3000-3999 0.00 0.00 0.00 0.00 0.00 0.0% 4) Books and Supplies 4000-4999 0.00 0.00 0.00 0.00 0.00 0.0% 5) Services and Other Operating Expenditures 5000-5999 0.00 0.00 0.00 0.00 0.00 0.0% 6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect Costs)
7100-
7299,7400-
7499 0.00 0.00 0.00 0.00

0.00 0.0%
8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.00 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 0.00 0.00 0.00 0.00
C. EXCESS (DEFICIENCY) OF REVENUES OVER

EXPENDITURES BEFORE OTHER FINANCING SOURCES AND
USES (A5 - B9) 68,058.00 70,000.00 (2,396.23) 70,000.00 D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0% 2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0%
3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.00 0.00 E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 68,058.00 70,000.00 (2,396.23) 70,000.00 F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 2,294,315.88 2,294,316.00 2,294,316.00 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0%
c) As of July 1 - Audited (F1a + F1b) 2,294,315.88 2,294,316.00 2,294,316.00 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0%
e) Adjusted Beginning Balance (F1c + F1d) 2,294,315.88 2,294,316.00 2,294,316.00 2) Ending Balance, June 30 (E + F1e) 2,362,373.88 2,364,316.00 2,364,316.00 Components of Ending Fund Balance
a) Nonspendable
Revolving Cash 9711 0.00 0.00 0.00
Stores 9712 0.00 0.00 0.00
Prepaid Items 9713 0.00 0.00 0.00
All Others 9719 0.00 0.00 0.00
b) Restricted 9740 0.00 0.00 0.00
c) Committed
Stabilization Arrangements 9750 0.00 0.00 0.00
Other Commitments 9760 0.00 0.00 0.00
d) Assigned
Other Assignments 9780 0.00 0.00 0.00
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Bi, Version 6 Page 1 Printed: 2/23/2026 3:12 PM Fortuna Union High
Humboldt County
2025-26 Second Interim
Special Reserve Fund for Other Than Capital Outlay Projects Expenditures by Object
12628100000000
Form 17I
G82AXH2HHG(2025-26)
Description
Resource
Codes
Object
Codes
Original
Budget
(A)
Board
Approved
Operating
Budget
(B)
Actuals
To Date
(C)
Projected
Year Totals
(D)
Difference
(Col B &
D)
(E)
% Diff
Column
B & D
(F)
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties 9789 2,310,917.00 2,364,316.00 2,364,316.00 Unassigned/Unappropriated Amount 9790 51,456.88 0.00 0.00

OTHER LOCAL REVENUE
Sales
Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Interest 8660 68,058.00 70,000.00 (437.23) 70,000.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 (1,959.00) 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 68,058.00 70,000.00 (2,396.23) 70,000.00 0.00 0.0% TOTAL, REVENUES 68,058.00 70,000.00 (2,396.23) 70,000.00

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN
From: General Fund/CSSF 8912 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES
Other Sources
Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%
USES
Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS
Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES
(a - b + c - d + e) 0.00 0.00 0.00 0.00
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Bi, Version 6 Page 2 Printed: 2/23/2026 3:12 PM Fortuna Union High
Humboldt County
2025-26 Second Interim
Special Reserve Fund for Other Than Capital Outlay Projects Restricted Detail
12628100000000
Form 17I
G82AXH2HHG(2025-26)
Resource Description
2025-26
Projected Totals
Total, Restricted Balance 0.00
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Bi, Version 6 Page 3 Printed: 2/23/2026 3:12 PM Fortuna Union High
Humboldt County
2025-26 Second Interim
Special Reserve Fund for Postemployment Benefits
Expenditures by Object
12628100000000
Form 20I
G82AXH2HHG(2025-26)
Description
Resource
Codes
Object
Codes
Original
Budget
(A)
Board
Approved
Operating
Budget
(B)
Actuals
To
Date
(C)
Projected
Year
Totals
(D)
Difference
(Col B &
D)
(E)
% Diff
Column
B & D
(F)
A. REVENUES
1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 0.00 0.00 0.00 0.00 0.00 0.0% 4) Other Local Revenue 8600-8799 12,475.00 13,000.00 (452.67) 13,000.00 0.00 0.0% 5) TOTAL, REVENUES 12,475.00 13,000.00 (452.67) 13,000.00 B. EXPENDITURES
1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 0.00 0.00 0.00 0.00 0.00 0.0% 3) Employee Benefits 3000-3999 0.00 0.00 0.00 0.00 0.00 0.0% 4) Books and Supplies 4000-4999 0.00 0.00 0.00 0.00 0.00 0.0% 5) Services and Other Operating Expenditures 5000-5999 0.00 0.00 0.00 0.00 0.00 0.0% 6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect Costs)
7100-
7299,7400-
7499 0.00 0.00 0.00 0.00

0.00 0.0%
8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.00 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 0.00 0.00 0.00 0.00
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 12,475.00 13,000.00 (452.67) 13,000.00 D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0% 2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0%
3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.00 0.00 E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 12,475.00 13,000.00 (452.67) 13,000.00 F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 433,784.46 433,784.00 433,784.00 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0%
c) As of July 1 - Audited (F1a + F1b) 433,784.46 433,784.00 433,784.00 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0%
e) Adjusted Beginning Balance (F1c + F1d) 433,784.46 433,784.00 433,784.00 2) Ending Balance, June 30 (E + F1e) 446,259.46 446,784.00 446,784.00 Components of Ending Fund Balance
a) Nonspendable
Revolving Cash 9711 0.00 0.00 0.00
Stores 9712 0.00 0.00 0.00
Prepaid Items 9713 0.00 0.00 0.00
All Others 9719 0.00 0.00 0.00
b) Restricted 9740 0.00 0.00 0.00
c) Committed
Stabilization Arrangements 9750 0.00 0.00 0.00
Other Commitments 9760 0.00 0.00 0.00
d) Assigned
Other Assignments 9780 436,289.00 446,784.00 446,784.00 California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Bi, Version 6 Page 1 Printed: 2/20/2026 2:38 PM Fortuna Union High
Humboldt County
2025-26 Second Interim
Special Reserve Fund for Postemployment Benefits
Expenditures by Object
12628100000000
Form 20I
G82AXH2HHG(2025-26)
Description
Resource
Codes
Object
Codes
Original
Budget
(A)
Board
Approved
Operating
Budget
(B)
Actuals
To
Date
(C)
Projected
Year
Totals
(D)
Difference
(Col B &
D)
(E)
% Diff
Column
B & D
(F)
Retiree Benefit 0000 9780 446,784.00
Retiree Benefit 0000 9780 436,289.00
Retiree Benefit 0000 9780 446,784.00
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties 9789 0.00 0.00 0.00
Unassigned/Unappropriated Amount 9790 9,970.46 0.00 0.00

OTHER LOCAL REVENUE
Interest 8660 12,475.00 13,000.00 (82.67) 13,000.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 (370.00) 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 12,475.00 13,000.00 (452.67) 13,000.00 0.00 0.0% TOTAL, REVENUES 12,475.00 13,000.00 (452.67) 13,000.00

INTERFUND TRANSFERS

OTHER SOURCES/USES

CONTRIBUTIONS
Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES
(a - b + c - d + e) 0.00 0.00 0.00 0.00
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Bi, Version 6 Page 2 Printed: 2/20/2026 2:38 PM Fortuna Union High
Humboldt County
2025-26 Second Interim
Special Reserve Fund for Postemployment Benefits
Restricted Detail
12628100000000
Form 20I
G82AXH2HHG(2025-26)
Resource Description
2025-26
Projected Totals
Total, Restricted Balance 0.00
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Bi, Version 6 Page 3 Printed: 2/20/2026 2:38 PM Fortuna Union High
Humboldt County
2025-26 Second Interim
Building Fund
Expenditures by Object
12628100000000
Form 21I
G82AXH2HHG(2025-26)
Description
Resource
Codes
Object
Codes
Original
Budget
(A)
Board
Approved
Operating
Budget
(B)
Actuals To
Date
(C)
Projected
Year Totals
(D)
Difference
(Col B &
D)
(E)
% Diff
Column
B & D
(F)
A. REVENUES
1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 0.00 0.00 0.00 0.00 0.00 0.0% 4) Other Local Revenue 8600-8799 40,000.00 55,000.00 2,396.96 55,000.00 0.00 0.0% 5) TOTAL, REVENUES 40,000.00 55,000.00 2,396.96 55,000.00 B. EXPENDITURES
1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 0.00 25,000.00 39,818.75 39,819.00 (14,819.00) -59.3% 3) Employee Benefits 3000-3999 0.00 933.00 1,484.92 1,485.00 (552.00) -59.2% 4) Books and Supplies 4000-4999 0.00 0.00 5,896.61 5,897.00 (5,897.00) New 5) Services and Other Operating Expenditures 5000-5999 0.00 101,681.00 65,395.39 101,681.00 0.00 0.0% 6) Capital Outlay 6000-6999 41,000.00 1,659,654.00 970,383.14 1,638,386.00 21,268.00 1.3% 7) Other Outgo (excluding Transfers of Indirect Costs)
7100-
7299,7400-
7499 0.00 0.00 0.00 0.00

0.00 0.0%
8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.00 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 41,000.00 1,787,268.00 1,082,978.81 1,787,268.00 C. EXCESS (DEFICIENCY) OF REVENUES OVER

EXPENDITURES BEFORE OTHER FINANCING SOURCES
AND USES (A5 - B9) (1,000.00) (1,732,268.00) (1,080,581.85) (1,732,268.00) D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0% 2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0%
3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.00 0.00 E. NET INCREASE (DECREASE) IN FUND BALANCE (C
+ D4) (1,000.00) (1,732,268.00) (1,080,581.85) (1,732,268.00) F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 1,732,267.51 1,732,268.00 1,732,268.00 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0%
c) As of July 1 - Audited (F1a + F1b) 1,732,267.51 1,732,268.00 1,732,268.00 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0%
e) Adjusted Beginning Balance (F1c + F1d) 1,732,267.51 1,732,268.00 1,732,268.00 2) Ending Balance, June 30 (E + F1e) 1,731,267.51 0.00 0.00 Components of Ending Fund Balance
a) Nonspendable
Revolving Cash 9711 0.00 0.00 0.00
Stores 9712 0.00 0.00 0.00
Prepaid Items 9713 0.00 0.00 0.00
All Others 9719 0.00 0.00 0.00
b) Legally Restricted Balance 9740 1,731,267.51 0.00 0.00 c) Committed
Stabilization Arrangements 9750 0.00 0.00 0.00
Other Commitments 9760 0.00 0.00 0.00
d) Assigned
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Di, Version 3 Page 1 Printed: 2/20/2026 2:39 PM Fortuna Union High
Humboldt County
2025-26 Second Interim
Building Fund
Expenditures by Object
12628100000000
Form 21I
G82AXH2HHG(2025-26)
Description
Resource
Codes
Object
Codes
Original
Budget
(A)
Board
Approved
Operating
Budget
(B)
Actuals To
Date
(C)
Projected
Year Totals
(D)
Difference
(Col B &
D)
(E)
% Diff
Column
B & D
(F)
Other Assignments 9780 0.00 0.00 0.00
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties 9789 0.00 0.00 0.00
Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00

FEDERAL REVENUE
FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%
All Other Federal Revenue 8290 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, FEDERAL REVENUE 0.00 0.00 0.00 0.00 0.00 0.0%

OTHER STATE REVENUE
Tax Relief Subventions
Restricted Levies - Other
Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 0.00 0.0% Other Subventions/In-Lieu Taxes 8576 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Revenue 8590 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 0.00 0.00 0.00 0.00 0.00 0.0%

OTHER LOCAL REVENUE
County and District Taxes
Other Restricted Levies
Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.0%
Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.0%
Prior Years' Taxes 8617 0.00 0.00 0.00 0.00 0.00 0.0%
Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.0%
Non-Ad Valorem Taxes
Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0%
Other 8622 0.00 0.00 0.00 0.00 0.00 0.0%
Community Redevelopment Funds Not Subject to LCFF
Deduction
8625

0.00 0.00 0.00 0.00

0.00 0.0%
Penalties and Interest from Delinquent Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0% Sales
Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Leases and Rentals 8650 0.00 0.00 0.00 0.00 0.00 0.0%
Interest 8660 40,000.00 50,000.00 (500.04) 50,000.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 (2,103.00) 0.00 0.00 0.0% Other Local Revenue
All Other Local Revenue 8699 0.00 5,000.00 5,000.00 5,000.00 0.00 0.0% All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 40,000.00 55,000.00 2,396.96 55,000.00 0.00 0.0% TOTAL, REVENUES 40,000.00 55,000.00 2,396.96 55,000.00

CLASSIFIED SALARIES
Classified Support Salaries 2200 0.00 0.00 0.00 0.00 0.00 0.0% Classified Supervisors' and Administrators' Salaries 2300 0.00 0.00 0.00 0.00 0.00 0.0% Clerical, Technical and Office Salaries 2400 0.00 0.00 0.00 0.00 0.00 0.0% Other Classified Salaries 2900 0.00 25,000.00 39,818.75 39,819.00 (14,819.00) -59.3% TOTAL, CLASSIFIED SALARIES 0.00 25,000.00 39,818.75 39,819.00 (14,819.00) -59.3%

EMPLOYEE BENEFITS
STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%
PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0%
OASDI/Medicare/Alternative 3301-3302 0.00 363.00 577.37 577.00 (214.00) -59.0% Health and Welfare Benefits 3401-3402 0.00 0.00 0.00 0.00 0.00 0.0% Unemployment Insurance 3501-3502 0.00 13.00 19.91 20.00 (7.00) -53.8% California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Di, Version 3 Page 2 Printed: 2/20/2026 2:39 PM Fortuna Union High
Humboldt County
2025-26 Second Interim
Building Fund
Expenditures by Object
12628100000000
Form 21I
G82AXH2HHG(2025-26)
Description
Resource
Codes
Object
Codes
Original
Budget
(A)
Board
Approved
Operating
Budget
(B)
Actuals To
Date
(C)
Projected
Year Totals
(D)
Difference
(Col B &
D)
(E)
% Diff
Column
B & D
(F)
Workers' Compensation 3601-3602 0.00 557.00 887.64 888.00 (331.00) -59.4% OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EMPLOYEE BENEFITS 0.00 933.00 1,484.92 1,485.00 (552.00) -59.2%

BOOKS AND SUPPLIES
Books and Other Reference Materials 4200 0.00 0.00 0.00 0.00 0.00 0.0% Materials and Supplies 4300 0.00 0.00 0.00 0.00 0.00 0.0% Noncapitalized Equipment 4400 0.00 0.00 5,896.61 5,897.00 (5,897.00) New TOTAL, BOOKS AND SUPPLIES 0.00 0.00 5,896.61 5,897.00 (5,897.00) New

0.00 0.00 0.00 0.00

0.00 0.0%
Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.00 0.00 0.00 0.0% Professional/Consulting Services and Operating
Expenditures
5800

0.00 101,681.00 65,395.39 101,681.00

0.00 0.0%
Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING
EXPENDITURES 0.00 101,681.00 65,395.39 101,681.00

0.00 0.0%

CAPITAL OUTLAY
Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%
Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0%
Buildings and Improvements of Buildings 6200 0.00 1,582,878.00 893,606.74 1,561,610.00 21,268.00 1.3% Books and Media for New School Libraries or Major
Expansion of School Libraries
6300

0.00 0.00 0.00 0.00

0.00 0.0%
Equipment 6400 41,000.00 76,776.00 76,776.40 76,776.00 0.00 0.0% Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0% Lease Assets 6600 0.00 0.00 0.00 0.00 0.00 0.0%
Subscription Assets 6700 0.00 0.00 0.00 0.00 0.00 0.0%
TOTAL, CAPITAL OUTLAY 41,000.00 1,659,654.00 970,383.14 1,638,386.00 21,268.00 1.3% OTHER OUTGO (excluding Transfers of Indirect Costs)
Other Transfers Out
All Other Transfers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service
Repayment of State School Building Fund Aid - Proceeds
from Bonds
7435

0.00 0.00 0.00 0.00

0.00 0.0%
Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect
Costs) 0.00 0.00 0.00 0.00

0.00 0.0%
TOTAL, EXPENDITURES 41,000.00 1,787,268.00 1,082,978.81 1,787,268.00

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN
Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.0%

INTERFUND TRANSFERS OUT
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Di, Version 3 Page 3 Printed: 2/20/2026 2:39 PM Fortuna Union High
Humboldt County
2025-26 Second Interim
Building Fund
Expenditures by Object
12628100000000
Form 21I
G82AXH2HHG(2025-26)
Description
Resource
Codes
Object
Codes
Original
Budget
(A)
Board
Approved
Operating
Budget
(B)
Actuals To
Date
(C)
Projected
Year Totals
(D)
Difference
(Col B &
D)
(E)
% Diff
Column
B & D
(F)
To: State School Building Fund/County School Facilities Fund
7613

0.00 0.00 0.00 0.00

0.00 0.0%
Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES
Proceeds
Proceeds from Sale of Bonds 8951 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Sale/Lease-Purchase of Land/Buildings 8953 0.00 0.00 0.00 0.00 0.00 0.0% Other Sources
County School Building Aid 8961 0.00 0.00 0.00 0.00 0.00 0.0% Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds
Proceeds from Certificates of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from SBITAs 8974 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%
USES
Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES
(a - b + c - d + e) 0.00 0.00 0.00 0.00
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Di, Version 3 Page 4 Printed: 2/20/2026 2:39 PM Fortuna Union High
Humboldt County
2025-26 Second Interim
Building Fund
Restricted Detail
12628100000000
Form 21I
G82AXH2HHG(2025-26)
Resource Description
2025-26
Projected Totals
Total, Restricted Balance 0.00
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Di, Version 3 Page 5 Printed: 2/20/2026 2:39 PM Fortuna Union High
Humboldt County
2025-26 Second Interim
Special Reserve Fund for Capital Outlay Projects
Expenditures by Object
12628100000000
Form 40I
G82AXH2HHG(2025-26)
Description
Resource
Codes
Object
Codes
Original
Budget
(A)
Board
Approved
Operating
Budget
(B)
Actuals
To Date
(C)
Projected
Year Totals
(D)
Difference
(Col B &
D)
(E)
% Diff
Column
B & D
(F)
A. REVENUES
1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0% 3) Other State Revenue 8300-8599 0.00 0.00 0.00 0.00 0.00 0.0% 4) Other Local Revenue 8600-8799 49,278.00 51,100.00 (1,840.84) 51,100.00 0.00 0.0% 5) TOTAL, REVENUES 49,278.00 51,100.00 (1,840.84) 51,100.00 B. EXPENDITURES
1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 2,500.00 0.00 0.00 0.00 0.00 0.0% 3) Employee Benefits 3000-3999 921.00 0.00 0.00 0.00 0.00 0.0% 4) Books and Supplies 4000-4999 0.00 0.00 0.00 0.00 0.00 0.0% 5) Services and Other Operating Expenditures 5000-5999 0.00 0.00 0.00 0.00 0.00 0.0% 6) Capital Outlay 6000-6999 170,000.00 0.00 0.00 0.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect Costs)
7100-
7299,7400-
7499 0.00 0.00 0.00 0.00

0.00 0.0%
8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.00 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 173,421.00 0.00 0.00 0.00
C. EXCESS (DEFICIENCY) OF REVENUES OVER

EXPENDITURES BEFORE OTHER FINANCING SOURCES AND
USES (A5 - B9) (124,143.00) 51,100.00 (1,840.84) 51,100.00 D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In 8900-8929 40,000.00 40,000.00 0.00 40,000.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0% 2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0%
3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 40,000.00 40,000.00 0.00 40,000.00 E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (84,143.00) 91,100.00 (1,840.84) 91,100.00 F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 1,785,573.42 1,785,574.00 1,785,574.00 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0%
c) As of July 1 - Audited (F1a + F1b) 1,785,573.42 1,785,574.00 1,785,574.00 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0%
e) Adjusted Beginning Balance (F1c + F1d) 1,785,573.42 1,785,574.00 1,785,574.00 2) Ending Balance, June 30 (E + F1e) 1,701,430.42 1,876,674.00 1,876,674.00 Components of Ending Fund Balance
a) Nonspendable
Revolving Cash 9711 0.00 0.00 0.00
Stores 9712 0.00 0.00 0.00
Prepaid Items 9713 0.00 0.00 0.00
All Others 9719 0.00 0.00 0.00
b) Legally Restricted Balance 9740 0.00 0.00 0.00
c) Committed
Stabilization Arrangements 9750 0.00 0.00 0.00
Other Commitments 9760 0.00 0.00 0.00
d) Assigned
Other Assignments 9780 1,525,213.00 1,876,674.00 1,876,674.00 California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Di, Version 3 Page 1 Printed: 2/20/2026 2:44 PM Fortuna Union High
Humboldt County
2025-26 Second Interim
Special Reserve Fund for Capital Outlay Projects
Expenditures by Object
12628100000000
Form 40I
G82AXH2HHG(2025-26)
Description
Resource
Codes
Object
Codes
Original
Budget
(A)
Board
Approved
Operating
Budget
(B)
Actuals
To Date
(C)
Projected
Year Totals
(D)
Difference
(Col B &
D)
(E)
% Diff
Column
B & D
(F)
Redevelopment Agency Funds 0000 9780 1,780,801.00
Bus Reserve Fund 0000 9780 77,947.00
Transportation Vehicle Fund 0000 9780 17,926.00
Redevelopment Agency Funds 0000 9780 1,400,466.00
Bus Reserve Fund 0000 9780 106,821.00
Transportation Vehicle Fund 0000 9780 17,926.00
Redevelopment Agency Funds 0000 9780 1,780,801.00
Bus Reserve Fund 0000 9780 77,947.00
Transportation Vehicle Fund 0000 9780 17,926.00
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties 9789 0.00 0.00 0.00
Unassigned/Unappropriated Amount 9790 176,217.42 0.00 0.00

FEDERAL REVENUE
FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%
All Other Federal Revenue 8290 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, FEDERAL REVENUE 0.00 0.00 0.00 0.00 0.00 0.0%

OTHER STATE REVENUE
Pass-Through Revenues from State Sources 8587 0.00 0.00 0.00 0.00 0.00 0.0% California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Revenue All Other 8590 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 0.00 0.00 0.00 0.00 0.00 0.0%

OTHER LOCAL REVENUE
Other Local Revenue
Community Redevelopment Funds Not Subject to LCFF Deduction 8625 0.00 0.00 0.00 0.00 0.00 0.0% Sales
Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0% Leases and Rentals 8650 0.00 0.00 0.00 0.00 0.00 0.0%
Interest 8660 49,278.00 51,100.00 (314.84) 51,100.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 (1,526.00) 0.00 0.00 0.0% Other Local Revenue
All Other Local Revenue 8699 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 49,278.00 51,100.00 (1,840.84) 51,100.00 0.00 0.0% TOTAL, REVENUES 49,278.00 51,100.00 (1,840.84) 51,100.00

CLASSIFIED SALARIES
Classified Support Salaries 2200 0.00 0.00 0.00 0.00 0.00 0.0% Classified Supervisors' and Administrators' Salaries 2300 0.00 0.00 0.00 0.00 0.00 0.0% Clerical, Technical and Office Salaries 2400 0.00 0.00 0.00 0.00 0.00 0.0% Other Classified Salaries 2900 2,500.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CLASSIFIED SALARIES 2,500.00 0.00 0.00 0.00 0.00 0.0%

EMPLOYEE BENEFITS
STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%
PERS 3201-3202 670.00 0.00 0.00 0.00 0.00 0.0%
OASDI/Medicare/Alternative 3301-3302 191.00 0.00 0.00 0.00 0.00 0.0% Health and Welfare Benefits 3401-3402 0.00 0.00 0.00 0.00 0.00 0.0% Unemployment Insurance 3501-3502 1.00 0.00 0.00 0.00 0.00 0.0% Workers' Compensation 3601-3602 59.00 0.00 0.00 0.00 0.00 0.0% OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0% California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Di, Version 3 Page 2 Printed: 2/20/2026 2:44 PM Fortuna Union High
Humboldt County
2025-26 Second Interim
Special Reserve Fund for Capital Outlay Projects
Expenditures by Object
12628100000000
Form 40I
G82AXH2HHG(2025-26)
Description
Resource
Codes
Object
Codes
Original
Budget
(A)
Board
Approved
Operating
Budget
(B)
Actuals
To Date
(C)
Projected
Year Totals
(D)
Difference
(Col B &
D)
(E)
% Diff
Column
B & D
(F)
Other Employee Benefits 3901-3902 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EMPLOYEE BENEFITS 921.00 0.00 0.00 0.00 0.00 0.0%

BOOKS AND SUPPLIES
Books and Other Reference Materials 4200 0.00 0.00 0.00 0.00 0.00 0.0% Materials and Supplies 4300 0.00 0.00 0.00 0.00 0.00 0.0% Noncapitalized Equipment 4400 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, BOOKS AND SUPPLIES 0.00 0.00 0.00 0.00 0.00 0.0%

SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.0% Travel and Conferences 5200 0.00 0.00 0.00 0.00 0.00 0.0% Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%
Operations and Housekeeping Services 5500 0.00 0.00 0.00 0.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.00 0.00 0.00 0.0% Professional/Consulting Services and Operating Expenditures 5800 0.00 0.00 0.00 0.00 0.00 0.0% Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.0%

CAPITAL OUTLAY
Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%
Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0%
Buildings and Improvements of Buildings 6200 170,000.00 0.00 0.00 0.00 0.00 0.0% Books and Media for New School Libraries or Major Expansion of School Libraries
6300

0.00 0.00 0.00 0.00

0.00 0.0%
Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0%
Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0% Lease Assets 6600 0.00 0.00 0.00 0.00 0.00 0.0%
Subscription Assets 6700 0.00 0.00 0.00 0.00 0.00 0.0%
TOTAL, CAPITAL OUTLAY 170,000.00 0.00 0.00 0.00 0.00 0.0% OTHER OUTGO (excluding Transfers of Indirect Costs)
Other Transfers Out
Transfers of Pass-Through Revenues
To Districts or Charter Schools 7211 0.00 0.00 0.00 0.00 0.00 0.0% To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.0%
To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0%
All Other Transfers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service
Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EXPENDITURES 173,421.00 0.00 0.00 0.00

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN
From: General Fund/CSSF 8912 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers In 8919 40,000.00 40,000.00 0.00 40,000.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 40,000.00 40,000.00 0.00 40,000.00 0.00 0.0%

INTERFUND TRANSFERS OUT
To: General Fund/CSSF 7612 0.00 0.00 0.00 0.00 0.00 0.0% To: State School Building Fund/County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.0% California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Di, Version 3 Page 3 Printed: 2/20/2026 2:44 PM Fortuna Union High
Humboldt County
2025-26 Second Interim
Special Reserve Fund for Capital Outlay Projects
Expenditures by Object
12628100000000
Form 40I
G82AXH2HHG(2025-26)
Description
Resource
Codes
Object
Codes
Original
Budget
(A)
Board
Approved
Operating
Budget
(B)
Actuals
To Date
(C)
Projected
Year Totals
(D)
Difference
(Col B &
D)
(E)
% Diff
Column
B & D
(F)
(b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES
Proceeds
Proceeds from Sale/Lease-Purchase of Land/Buildings 8953 0.00 0.00 0.00 0.00 0.00 0.0% Other Sources
Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds
Proceeds from Certificates of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from SBITAs 8974 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%
USES
Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES
(a - b + c - d + e) 40,000.00 40,000.00 0.00 40,000.00
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Di, Version 3 Page 4 Printed: 2/20/2026 2:44 PM Fortuna Union High
Humboldt County
2025-26 Second Interim
Special Reserve Fund for Capital Outlay Projects
Restricted Detail
12628100000000
Form 40I
G82AXH2HHG(2025-26)
Resource Description
2025-26
Projected Totals
Total, Restricted Balance 0.00
California Dept of Education
SACS Financial Reporting Software - SACS V14
File: Fund-Di, Version 3 Page 5 Printed: 2/20/2026 2:44 PM FORTUNA UNION HIGH SCHOOL DISTRICT 2/20/2026
ALL FUNDS General General General -------- SPECIAL REVENUE FUNDS -------- ----------- OTHER FUND TYPES ---------- SECOND INTERIM WORKING BUDGET Fund/TRANs Fund/TRANs Fund/TRANs Cafeteria Special Building Student Capital Retiree Capital Total FISCAL YEAR 2025-26 Unrestricted Restricted Total Fund Reserves Fund Activity Outlay Fund Facilities All Funds ---------------------------------------------------------------------- ------------------- -------------------- ---------------------- ---------------------- ------------------- -------------------- ----------------- ------------------- A. REVENUES
Local Control Funding Formula $ 15,850,111 $ - $ 15,850,111 $ - $ - $ - $ - $ - $ - $ - $ 15,850,111 Federal Sources - 839,534 839,534 303,079 - - - - - - 1,142,613 Other State Sources 448,613 2,202,493 2,651,106 256,278 - - - - - - 2,907,384 Other Local Sources 911,423 633,743 1,545,166 41,202 70,000 55,000 - 51,100 13,000 - 1,775,468 ------------------------ ------------------------ ------------------- ------------------- ----------------- ------------------- ------------------- ---------------- ----------------- ----------------- ------------------- Total Revenue 17,210,147 3,675,770 20,885,917 600,559 70,000 55,000 - 51,100 13,000 - 21,675,576 B. EXPENDITURES
Certificated Salaries 6,004,520 1,236,934 7,241,454 - - - - - - - 7,241,454 Classified Salaries 1,753,791 594,009 2,347,800 172,425 - 39,819 - - - - 2,560,044 Employee Benefits 3,636,265 1,700,359 5,336,624 174,362 - 1,485 - - - - 5,512,471 Supplies 766,336 621,298 1,387,634 365,529 - 5,897 - - - - 1,759,060 Services & Other Operating 1,655,816 993,366 2,649,182 12,776 - 101,681 - - - - 2,763,639 Capital Outlay 312,247 11,393 323,640 - - 1,638,386 - - - - 1,962,026 Other Outgo 743,457 1,500,691 2,244,148 - - - - - - - 2,244,148 Support Costs (110,283) 110,283 - - - - - - - - -
---------------------------------------------------------------------- ------------------- ----------------- ------------------- ------------------- ---------------- ----------------- ----------------- ------------------- Total Expenditures 14,762,149 6,768,333 21,530,482 725,092 - 1,787,268 - - - - 24,042,842 ---------------------------------------------------------------------- ------------------- ----------------- ------------------- ------------------- ---------------- ----------------- ----------------- ------------------- C. EXCESS REVENUES (EXPENDITURES) 2,447,998 (3,092,563) (644,565) (124,533) 70,000 (1,732,268) - 51,100 13,000 - (2,367,266) D. OTHER FINANCING SOURCES/USES
Interfund Transfers In - - - 124,533 - - - 40,000 - - 164,533 Interfund Transfers Out (164,533) - (164,533) - - - - - - - (164,533) Other Sources - - - - - - - - - - -
Other Uses - - - - - - - - - - -
Contributions (2,323,559) 2,323,559 - - - - - - - - -
---------------------------------------------------------------------- ------------------- ----------------- ------------------- ------------------- ---------------- ----------------- ----------------- ------------------- Total Other Sources (Uses) (2,488,092) 2,323,559 (164,533) 124,533 - - - 40,000 - - - ---------------------------------------------------------------------- ------------------- ----------------- ------------------- ------------------- ---------------- ----------------- ----------------- ------------------- E. FUND BALANCE INCREASE (DECREASE) (40,094) (769,004) (809,098) - 70,000 (1,732,268) - 91,100 13,000 - (2,367,266) F. ADJUSTED BEGINNING BALANCE 4,694,011 3,426,535 8,120,546 59,820 2,294,316 1,732,268 289,517 1,785,574 433,784 - 14,715,825 ---------------------------------------------------------------------- ------------------- ----------------- ------------------- ------------------- ---------------- ----------------- ----------------- ------------------- G. ENDING BALANCE $ 4,653,917 $ 2,657,531 $ 7,311,448 $ 59,820 $ 2,364,316 $ 0 $ 289,517 $ 1,876,674 $ 446,784 $ - $ 12,348,559 ======================================== =========== ========== =========== =========== ========= ========== ========= ========== District Reserve of 10.9% includes:

Total General Fund Expenditures, Transfers out and Uses $21,695,015 General Fund Designated for Economic Uncertainty: $ - Recommended Minimum Reserve Calculation at 4%: $867,801 Special Reserve Fund Ending Balance: $ 2,364,316 Budgeted Reserve Level: 10.90% TOTAL: $ 2,364,316
B\district\allfunds\17 25-26 Second InterimAllfunds

MULTI-YEAR BUDGET PROJECTION
FORTUNA UNION HIGH SCHOOL DISTRICT 2/20/2026
ALL FUNDS General General General -------- SPECIAL REVENUE FUNDS -------- ----------- OTHER FUND TYPES ---------- SECOND INTERIM MULTI-YEAR PROJECTION Fund/TRANs Fund/TRANs Fund/TRANs Cafeteria Special Building Student Capital Retiree Capital Total FISCAL YEAR 2026-27 Unrestricted Restricted Total Fund Reserves Fund Activity Outlay Fund Facilities All Funds --------------------------------------------------------------------- ------------------- -------------------- ---------------------- ----------------------- ------------------- -------------------- -------------------- ------------------ A. REVENUES
Local Control Funding Formula $ 16,568,658 $ - $ 16,568,658 $ - $ - $ - $ - $ - $ - $ - $ 16,568,658 Federal Sources - 765,940 765,940 303,079 - - - - - - 1,069,019 Other State Sources 448,613 1,817,210 2,265,823 256,278 - - - - - - 2,522,101 Other Local Sources 865,932 619,051 1,484,983 41,202 70,000 - - 51,100 13,000 - 1,660,285 --------------------------------------------------------------------- ------------------- ----------------- ------------------- -------------------- ---------------- ----------------- ----------------- ------------------ Total Revenue 17,883,203 3,202,201 21,085,404 600,559 70,000 - - 51,100 13,000 - 21,820,063 B. EXPENDITURES
Certificated Salaries 6,308,380 1,341,963 7,650,343 - - - - - - - 7,650,343 Classified Salaries 1,850,322 568,114 2,418,436 180,944 - - - - - - 2,599,380 Employee Benefits 3,947,373 1,635,430 5,582,803 181,431 - - - - - - 5,764,234 Supplies 741,871 531,347 1,273,218 365,729 - - - - - - 1,638,947 Services & Other Operating 2,075,265 330,997 2,406,262 13,043 - - - - - - 2,419,305 Capital Outlay 170,000 27,685 197,685 - - - - - - - 197,685 Other Outgo 773,726 1,500,691 2,274,417 - - - - - - - 2,274,417 Support Costs (67,722) 67,722 - - - - - - - - -
--------------------------------------------------------------------- ------------------- ----------------- ------------------- -------------------- ---------------- ----------------- ----------------- ------------------ Total Expenditures 15,799,215 6,003,949 21,803,164 741,147 - - - - - - 22,544,311 --------------------------------------------------------------------- ------------------- ----------------- ------------------- -------------------- ---------------- ----------------- ----------------- ------------------ C. EXCESS REVENUES (EXPENDITURES) 2,083,988 (2,801,748) (717,760) (140,588) 70,000 - - 51,100 13,000 - (724,248) D. OTHER FINANCING SOURCES/USES
Interfund Transfers In - - - 140,588 - - - 40,000 - - 180,588 Interfund Transfers Out (180,588) - (180,588) - - - - - - - (180,588) Other Sources - - - - - - - - - - -
Other Uses - - - - - - - - - - -
Contributions (2,529,444) 2,529,444 - - - - - - - - -
--------------------------------------------------------------------- ------------------- ----------------- ------------------- -------------------- ---------------- ----------------- ----------------- ------------------ Total Other Sources (Uses) (2,710,032) 2,529,444 (180,588) 140,588 - - - 40,000 - - - --------------------------------------------------------------------- ------------------- ----------------- ------------------- -------------------- ---------------- ----------------- ----------------- ------------------ E. FUND BALANCE INCREASE (DECREASE) (626,044) (272,304) (898,348) - 70,000 - - 91,100 13,000 - (724,248) F. ADJUSTED BEGINNING BALANCE 4,653,917 2,657,531 7,311,448 59,820 2,364,316 - 289,517 1,876,674 446,784 - 12,348,559 --------------------------------------------------------------------- ------------------- ----------------- ------------------- -------------------- ---------------- ----------------- ----------------- ------------------ G. ENDING BALANCE $ 4,027,873 $ 2,385,227 $ 6,413,100 $ 59,820 $ 2,434,316 $ 0 $ 289,517 $ 1,967,774 $ 459,784 $ - $ 11,624,311 ======================================= ============ =========== ============ ============= =========== =========== ========= ========== District Reserve of 11.07% includes:

Total General Fund Expenditures, Transfers out and Uses $21,983,752 General Fund Designated for Economic Uncertainty: $ - Recommended Minimum Reserve Calculation at 4%: $879,350 Special Reserve Fund Ending Balance: $ 2,434,316 Budgeted Reserve Level: 11.07% TOTAL: $ 2,434,316
B\district\allfunds\17 25-26 Second InterimMYP

MULTI-YEAR BUDGET PROJECTION
FORTUNA UNION HIGH SCHOOL DISTRICT 2/20/2026
ALL FUNDS General General General -------- SPECIAL REVENUE FUNDS -------- ----------- OTHER FUND TYPES ---------- SECOND INTERIM MULTI-YEAR PROJECTION Fund/TRANs Fund/TRANs Fund/TRANs Cafeteria Special Building Student Capital Retiree Capital Total FISCAL YEAR 2027-28 Unrestricted Restricted Total Fund Reserves Fund Activity Outlay Fund Facilities All Funds --------------------------------------------------------------------- ------------------- ----------------- ------------------- -------------------- ---------------- ----------------- ----------------- ------------------ A. REVENUES
Local Control Funding Formula $ 17,171,533 $ - $ 17,171,533 $ - $ - $ - $ - $ - $ - $ - $ 17,171,533 Federal Sources - 769,768 769,768 303,079 - - - - - - 1,072,847 Other State Sources 448,613 1,563,131 2,011,744 256,278 - - - - - - 2,268,022 Other Local Sources 875,940 619,051 1,494,991 41,202 70,000 - - 51,100 13,000 - 1,670,293 --------------------------------------------------------------------- ------------------- ----------------- ------------------- -------------------- ---------------- ----------------- ----------------- ------------------ Total Revenue 18,496,086 2,951,950 21,448,036 600,559 70,000 - - 51,100 13,000 - 22,182,695 B. EXPENDITURES
Certificated Salaries 6,574,029 1,311,018 7,885,047 - - - - - - - 7,885,047 Classified Salaries 1,901,111 592,595 2,493,706 188,655 - - - - - - 2,682,361 Employee Benefits 4,052,495 1,669,125 5,721,620 188,758 - - - - - - 5,910,378 Supplies 747,157 410,321 1,157,478 365,939 - - - - - - 1,523,417 Services & Other Operating 2,212,172 205,914 2,418,086 13,323 - - - - - - 2,431,409 Capital Outlay 170,000 27,685 197,685 - - - - - - - 197,685 Other Outgo 806,718 1,500,691 2,307,409 - - - - - - - 2,307,409 Support Costs (55,343) 55,343 - - - - - - - - -
--------------------------------------------------------------------- ------------------- ----------------- ------------------- -------------------- ---------------- ----------------- ----------------- ------------------ Total Expenditures 16,408,339 5,772,692 22,181,031 756,675 - - - - - - 22,937,706 --------------------------------------------------------------------- ------------------- ----------------- ------------------- -------------------- ---------------- ----------------- ----------------- ------------------ C. EXCESS REVENUES (EXPENDITURES) 2,087,747 (2,820,742) (732,995) (156,116) 70,000 - - 51,100 13,000 - (755,011) D. OTHER FINANCING SOURCES/USES
Interfund Transfers In - - - 156,116 - - - 40,000 - - 196,116 Interfund Transfers Out (196,116) - (196,116) - - - - - - - (196,116) Other Sources - - - - - - - - - - -
Other Uses - - - - - - - - - - -
Contributions (2,614,967) 2,614,967 - - - - - - - - -
--------------------------------------------------------------------- ------------------- ----------------- ------------------- -------------------- ---------------- ----------------- ----------------- ------------------ Total Other Sources (Uses) (2,811,083) 2,614,967 (196,116) 156,116 - - - 40,000 - - - --------------------------------------------------------------------- ------------------- ----------------- ------------------- -------------------- ---------------- ----------------- ----------------- ------------------ E. FUND BALANCE INCREASE (DECREASE) (723,336) (205,775) (929,111) - 70,000 - - 91,100 13,000 - (755,011) F. ADJUSTED BEGINNING BALANCE 4,027,873 2,385,227 6,413,100 59,820 2,434,316 - 289,517 1,967,774 459,784 - 11,624,311 --------------------------------------------------------------------- ------------------- ----------------- ------------------- -------------------- ---------------- ----------------- ----------------- ------------------ G. ENDING BALANCE $ 3,304,537 $ 2,179,452 $ 5,483,989 $ 59,820 $ 2,504,316 $ 0 $ 289,517 $ 2,058,874 $ 472,784 $ - $ 10,869,300 ======================================= ========== ========== =========== =========== ========= ========= ========= ========== District Reserve of 11.19% includes:

Total General Fund Expenditures, Transfers out and Uses $22,377,147 General Fund Designated for Economic Uncertainty: $ - Recommended Minimum Reserve Calculation at 4%: $895,086 Special Reserve Fund Ending Balance: $ 2,504,316 Budgeted Reserve Level: 11.19% TOTAL: $ 2,504,316
B\district\allfunds\17 25-26 Second InterimMYP
FORTUNA UNION HIGH SCHOOL DISTRICT 02/20/26
SUPPLEMENT: SECOND INTERIM CASH FLOW -- GENERAL & RESERVE FUNDS Beginning Cash balance as of January 31, 2026
February March April May June Receivable
Cash as of Jan 31 9,375,574 8,520,204 7,931,794 7,048,281 9,177,788 LCFF Revenues 571,419 992,110 571,419 3,525,044 1,040,917 257,747 Federal Revenues 7,509 20,196 0 98,631 109,641 333,966
State Revenues 50,683 50,683 199,874 50,683 1,104,692 144,160 Local Revenues 58,679 66,324 57,595 243,182 386,951 108,757 Sources 0 0 0 0 0
P/Y Recbl 227,397 0 95,339 76,052 0
1000 621,749 706,557 625,451 709,898 621,269
2000 202,064 218,352 180,500 204,519 237,564
3000 403,703 454,422 408,706 424,253 1,013,169
4000 188,695 92,135 96,148 283,410 206,359
5000 251,325 200,571 205,136 150,105 334,951
6000 0 4,277 219,652 49,768 29,185
7000 103,520 41,408 72,149 41,929 1,505,399
Uses 0 0
TF in 0 0 0 0 0
TF out 0 0 0 0 1,468
TRANs Note Payable 0 0 0 0 0
Payables 0 0 0 204 0
Deferred Expense 0
Prepaid Expense 0
Cash Balance 8,520,204 7,931,794 7,048,281 9,177,788 7,870,626 Total Receivables (including deferred appropriations if any) $844,630 Final Projected Cash Balance General Fund, TRANs, Reserve: $7,870,626

FORTUNA UNION HIGH SCHOOL DISTRICT

COUNTY OF HUMBOLDT

FORTUNA, CALIFORNIA

FINANCIAL STATEMENTS
WITH

INDEPENDENT AUDITOR'S REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2025

FORTUNA UNION HIGH SCHOOL DISTRICT

TABLE OF CONTENTS
PAGE
INDEPENDENT AUDITOR'S REPORT 1
MANAGEMENT’S DISCUSSION AND ANALYSIS 5

BASIC FINANCIAL STATEMENTS
Government-Wide Financial Statements
Statement of Net Position 12
Statement of Activities 13

Fund Financial Statements

Balance Sheet – Governmental Funds 14
Reconciliation of the Governmental Funds Balance Sheet
to the Statement of Net Position 15
Statement of Revenues, Expenditures and Changes
in Fund Balances – Governmental Funds 16
Reconciliation of the Governmental Statement of Revenues, Expenditures and Changes in Fund Balances to the
Statement of Activities 17
Notes to the Basic Financial Statements 18

REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget (Non-GAAP) and Actual – General Fund 48

Schedule of Changes in the District’s Net OPEB Liability and Related Ratios 49
Schedule of Proportionate Share of Net Pension Liability 50 Schedule of Pension Contributions 51
Notes to Required Supplementary Information 52

FORTUNA UNION HIGH SCHOOL DISTRICT

TABLE OF CONTENTS

SUPPLEMENTARY INFORMATION
Combining Balance Sheet – All Non-Major Funds 54
Combining Statement of Revenues, Expenditures and Changes In Fund Balances – All Non-Major Funds 55
Schedule of Average Daily Attendance 56
Schedule of Instructional Time 57
Schedule of Charter Schools 58
Reconciliation of Annual Financial and Budget Report
with Audited Financial Statements 59
Schedule of Expenditures of Federal Awards 60
Schedule of Financial Trends and Analysis 61
Notes to Supplementary Information 62

OTHER INFORMATION
Organization 64
OTHER INDEPENDENT AUDITOR’S REPORTS
Independent Auditor's Report on State Compliance and
On Internal Control Over Compliance 65
Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit
of Financial Statements Performed in Accordance
with Government Auditing Standards 69
Report on Compliance for Each Major Federal Program;
Report on Internal Control Over Compliance; and
Report on the Schedule of Expenditures of Federal Awards Required by the Uniform Guidance 71

FINDINGS AND RECOMMENDATIONS
Schedule of Findings and Questioned Costs 74
Schedule of Prior Audit Findings 78
James Marta & Company LLP
Certified Public Accountants
Accounting, Auditing, Consulting and Tax
701 Howe Avenue Suite E3, Sacramento, California 95825 Phone: (916) 993-9494 Fax: (916) 993-9489 [email protected] www.jpmcpa.com 1

INDEPENDENT AUDITOR'S REPORT
Board of Trustees
Fortuna Union High School District
Fortuna, California
Report on the Audit of the Financial Statements
Opinions
We have audited the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of Fortuna Union High School District (the “District”), as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.

In our opinion, the accompanying financial statements present fairly, in all material respects, the respective financial position of the governmental activities, each major fund, and the aggregate remaining fund information of the District, as of June 30, 2025, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Responsibilities of Management for the Financial Statements The District’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. 2 Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS and Government Auditing Standards, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit.  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
 Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of District’s internal control. Accordingly, no such opinion is expressed.  Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
 Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.

Other Matters
Change in Accounting Principle
As described in Note 1Y to the financial statements, the District adopted GASB Statement No. 101, Compensated Absences which required a restatement of net position as of July 1, 2024. Our opinion is not modified with respect to this matter.

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, the Schedule of Revenues, Expenditures and Changes in Fund Balance-Budget (Non-GAAP) and Actual - General Fund, Schedule of Changes in the District’s Net OPEB Liability and Related Ratios, Schedule of Proportionate Share of Net Pension Liability and Schedule of Pension Contributions, respectively, be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical 3 context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the District’s basic financial statements. The supplementary information as listed in the table of contents are presented for purposes of additional analysis and are not a required part of the basic financial statements.

The supplementary information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the supplementary information is fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Information
Management is responsible for the other information included in the financial statements. The other information comprises the Organization page but does not include the basic financial statements and our auditor’s report thereon. Our opinions on the financial statements does not cover the other information, and we do not express an opinion or any form of assurance thereon.

In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.

4 Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 9, 2025, on our consideration of District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters.

The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering District’s internal control over financial reporting and compliance.

James Marta & Company LLP
Certified Public Accountants
Sacramento, California
December 9, 2025
MANAGEMENT’S DISCUSSION AND ANALYSIS

FORTUNA UNION HIGH SCHOOL DISTRICT
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2025
5 Introduction
The Management’s Discussion and Analysis section of the audit is management’s view of the district’s financial condition, and provides an opportunity to discuss important fiscal issues with the Governing Board and the public. Accounting rules require this discussion and analysis and make reporting of the district’s finances similar to that of private business.

The Fortuna Union High School District
The mission of the Fortuna Union High School District is to provide an environment of opportunity that encourages excellence, promotes community, and supports all students to maximize their potential. At the present time, the District serves approximately one thousand one hundred students in three schools, Fortuna High School, East High School (Continuation School), and Academy of the Redwoods (a Middle College High School) on the campus of the nearby community college, College of the Redwoods.

Using This Annual Report
This section of the District's annual financial report presents our discussion and analysis of our financial performance during the fiscal year that ended on June 30, 2025. It should be read in conjunction with the Independent Auditor's Report immediately preceding and the financial statements that follow this section.

This annual report consists of a series of financial statements. The Statement of Net position and Statement of Activities provide information about the activities of the District as a whole and present a longer-term view of the District's finances. The fund financial statements for governmental activities provide information about
how District services were financed in the short-term, and how much remains for future spending. Fund financial statements also report the District's operations in more detail than the government-wide statements by providing information about the District's most significant funds.

Financial Highlights
 The District's total net position was $8,454,576.
 The District had an increase in net position for 2024-2025 of $3,938,520. Total 2024-2025 expenses were $19,070,846 with 2024-2025 current year revenues of $23,009,366.  Capital assets increased by $1,163,927. Accumulated depreciation increased by $577.000.  California Longitudinal Pupil Achievement Data System (CALPADS) enrollment in October 2024 was reported at 1047.
 The average daily attendance (ADA) as reported at the second period was 947.48.  The District maintains more than the State required minimum reserves for economic uncertainty of four percent (4%). The reserve serves as a source of funds for uninsured losses as well as cash flow coverage. This calculation is based upon the combined General fund expenditures, transfers out and other uses (total outgo). For fiscal year 2024-25 expenditures and other uses totaled $20,227,177 for the General Fund. The Special Reserve fund balance was $2,294,316 which is 11% of expenditures and other outgo.
 The District's long-term debt includes two general obligation bonds. The first bond was passed by the voters in 2000 and involved the modernization of classroom buildings on the main campus that

FORTUNA UNION HIGH SCHOOL DISTRICT
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2025
6 was completed in 2007. In June 2020, the bond debt from this bond was refinanced at a lower interest rate thereby lowering the cost to taxpayers by over $700,000 from the original bond rate.  The District has completed the first of two major projects that are being funded by the bond approved by voters in 2012. The total amount of the bond is $10,000,000 with the first series sold in February 2013 in the amount of $3,500,000, the second series sold in October 2015 in the amount of $3,000,000 and the third (final) series sold in November 2016 in the amount of $3,500,000. The first project, the replacement of the East High School building, was completed in August 2014. The second project, the major maintenance of the two gyms on the main campus of Fortuna Union High School, began in 2020 with the installation of the boiler and heating replacement. Replacement of lockers and maintenance of locker rooms began in 2022.
 Standard and Poor’s most recent bond rating for the District is A+.

Overview of the Financial Statements
The annual financial report consists of four parts: the independent auditor’s report, management’s discussion and analysis, the basic combined financial statements, including the notes to the financial statements, and supplementary information.

This is the Management’s Discussion and Analysis, where the Fortuna Union High School District’s activities are analyzed at a summarized level for the financial statement users. The analysis is based upon currently known facts and conditions.

The basic combined financial statements include a Statement of Net Position, a Statement of Activities, and Fund Financial Statements as well as the notes to the financial statements. These statements give an overall financial picture of the Fortuna Union High School District as a whole and can also be used to assess the financial performance of the reported fiscal year.

The notes to the financial statements provide more detailed data and explain some of the information in the statements. The required supplementary information provides further explanations and provides additional support for the financial statements.

Reporting the Fortuna Union High School District as a Whole The District as a whole is reported in the Government-wide statements and uses accounting methods similar to those used by companies in the private sector. All of the district’s assets and liabilities are included in the Statement of Net Position. The Statement of Activities reports all of the current year’s revenues and expenses regardless of when cash is paid or received.

The District’s financial health or position (net position) can be measured by the difference between the District’s assets and liabilities. Increases or decreases in the net position of the district over time are indicators of whether its financial position is improving or deteriorating, respectively. Additional nonfinancial factors such as the condition of school buildings and other facilities, and changes in the property tax base of the District need to be considered in assessing the overall health of the District.

FORTUNA UNION HIGH SCHOOL DISTRICT
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2025
7 aid, and other state and federal aid. Non-basic services, such as child nutrition are also included here, but are financed by a combination of state and federal contracts, grants, and local revenues.

Reporting the Fortuna Union High School District’s Most Significant Funds The fund financial statements provide detailed information about the District’s most significant funds.

Some funds are required to be established by state law, while other funds have been established to control and manage money for specific purposes.

Governmental Funds
The governmental funds of the Fortuna Union High School District are the General Fund, and Building Fund, and Special Reserve Fund for Capital Outlay Projects Fund. All basic services are reported in governmental funds, which focus on how money flows into and out of those funds and the balances left at year-end that are available for a future period. A modified accrual basis of accounting measures cash and all other financial assets that can be readily converted to cash. The governmental fund statements provide a detailed short-term view of the district’s operations and services. Governmental fund information helps to determine the level of financial resources available in the near future to finance the District’s programs.

Summary of the Fortuna Union High School District’s Fiscal Position Net Position
The Fortuna Union High School District’s net position was $8,454,576 for the fiscal year ending June 30, 2025. The table below summarizes the value of District’s net position.

FORTUNA UNION HIGH SCHOOL DISTRICT
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2025
8 Fund Balances
The total of all Fund Balances increased by $945,860 between June 2024 and June 2025. The major change occurred in the increase of the general fund.

Percentage
2025 2024 Change Change
Assets
Current & Other Assets 16,852,595 $ 16,099,193 $ 753,402 $ 5% Right of Use Assets 3,710 32,659 (28,949) -89%
Capital Assets 17,128,205 15,935,329 1,192,876 7%
Total Assets 33,984,510 32,067,181 1,917,329 6%
Deferred Outflows of Resources 6,200,634 7,741,183 1,540,549 25% Liabilities
Current and Other Liabilities 2,107,388 1,766,387 341,001 19% Long-Term Liabilities 25,981,266 26,903,833 (922,567) -3% Total Liabilities 28,088,654 28,670,220 (581,566) -2%
Deferred Inflows of Resources 5,081,539 5,182,463 100,924 2% Net Position
Net Investment in Capital Assets 9,726,275 8,576,533 1,149,742 13% Restricted 5,499,934 7,434,207 (1,934,273) -26%
Unrestricted (6,771,633) (11,494,684) 4,723,051 -41%
Total Net Position 8,454,576 $ 4,516,056 $ 3,938,520 $ 87% Condensed Statement of Net Position

FORTUNA UNION HIGH SCHOOL DISTRICT
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2025
9 Statement of Activities
Total revenues exceeded expenditures, which increased the net position by $3,938,520. The following table summarizes the change to the net position for the 2024-2025 fiscal year.

The total cost of programs and services was $19,070,846. The District expenses predominately related to educating and caring for students is 64%. The purely administrative activities of the District accounted for is 10% of the total cost.

General Fund Budgetary Highlights
Percentage
2025 2024 Change Change
Revenues
Program Revenues:

Charges for Services 44,556 $ 33,986 $ 10,570 $ 31%
Operating Grants and Contributions 5,586,890 7,134,485 (1,547,595) -22% General Revenues:

Property Taxes 7,152,761 7,153,365 (604) 0%
Grants and Entitlements - Unrestricted 8,858,028 8,770,224 87,804 1% Other 1,367,131 1,195,071 172,060 14%
Total Revenues 23,009,366 24,287,131 (1,277,765) -5%
Program Expenses
Instruction 7,801,887 9,105,149 (1,303,262) -14%
Instruction-Related Services 1,590,340 2,065,437 (475,097) -23% Pupil Services 2,846,219 2,628,714 217,505 8%
General Administration 1,855,851 1,889,415 (33,564) -2% Plant Services 1,723,953 1,816,260 (92,307) -5%
Ancillary Services 1,142,416 1,152,818 (10,402) -1%
Other Outgo 1,857,567 480,566 1,377,001 287%
Interest and Fiscal Charges 252,613 1,721,475 (1,468,862) -85% Total Expenses 19,070,846 20,859,834 (1,788,988) -9%
Change in Net Position 3,427,297 3,938,520 511,223 15%
Net Position - Beginning (original) 4,516,056 $ 4,081,419 Prior period adjustment - (2,992,660) 2,992,660 -100%
Net Position - Beginning (restated) 4,516,056 1,088,759 3,427,297 315% Net Position - Ending 8,454,576 $ 4,516,056 $ 3,938,520 $ 87% Governmental Activities

FORTUNA UNION HIGH SCHOOL DISTRICT
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2025
10 The District's budget is prepared in accordance with California law and is based on the modified accrual basis of accounting. Over the course of the year, the District revised its annual operating budget at various times to reflect the most recent financial information available. The most significant budget adjustments made during the year fall into the following categories: revisions to the adopted budget required after approval of the State budget and revisions to adjust program revenues and expenditures to final awards for state and federal categorical programs.

Capital Asset and Debt Administration
Capital Assets
The Capital Projects Fund is used to account for the costs incurred in acquiring and improving sites, constructing, and remodeling facilities, and procuring equipment necessary for providing educational programs for all students within the District.
2025 2024 Percent
Capital Assets:

Land 72,980 $ 72,980 $ 0%
Work-In-Progress 4,472,837 3,456,191 29%
Buildings 19,198,004 18,932,805 1%
Improvement of sites 3,690,705 3,690,705 0%
Equipment 4,702,309 4,214,278 12%
Subtotals 32,136,835 30,366,959 6%
Less: Accumulated Depreciation (15,008,630) (14,431,630) 4% Capital Assets, net 17,128,205 $ 15,935,329 $ 7%
Lease Assets:

Equipment 260,785 $ 260,785 $ 0%
Less: Accumulated Amortization (257,075) (228,126) 13%
Lease Assets, net 3,710 $ 32,659 $ -89%
Governmental activities capital assets, net $ 15,967,988 17,131,915 $ 7%

FORTUNA UNION HIGH SCHOOL DISTRICT
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2025
11 District Indebtedness
In compliance with GASB Statement No. 75, Other Post Employee Benefits (OPEB) are included in the District’s long-term liabilities calculation. The Fortuna Union High School District’s long-term obligations also include a General Obligation Bond and Net Pension Liability. The total for long-term obligations is $26,215,832.

Factors Bearing on the District’s Financial Management
At the time the financial statements were prepared and audited, the District was not aware of any circumstance that could significantly affect its financial health in the future.

Contacting the District’s Financial Management
The financial report is designed to provide our citizens, taxpayers, students, investors and creditors with a general overview of the District's finances and to demonstrate the District's accountability for the money it receives. If you have questions regarding this report or need additional financial information, contact the Superintendent, Fortuna Union High School District, 735 13th Street, Fortuna, CA 95540. 2025 2024 Percent
General Obligation Bond 9,171,287 $ 9,435,634 $ -3%
Lease Liability 3,208 35,424 -91%
Compensated Absences Payable 3,340,002 3,031,905 10%
Net OPEB Liability 3,728,743 3,457,840 8%
Net Pension Liability 9,972,592 11,239,594 -11%
Total Long Term Obligation 26,215,832 $ 27,200,397 $ -4%

BASIC FINANCIAL STATEMENTS

FORTUNA UNION HIGH SCHOOL DISTRICT

STATEMENT OF NET POSITION
JUNE 30, 2025
The accompanying notes are an integral part of these financial statements. 12 Governmental
Activities
Cash and cash equivalents (Note 2) 13,742,950 $
Receivables 2,101,669
Investments (Note 2) 1,000,000
Stores inventory 7,976
Right of use asset - leases, net of amortization (Note 4) 3,710 Capital assets, net of accumulated depreciation (Note 4) 17,128,205 Total Assets 33,984,510
Deferred outflows on pensions (Note 6) 7,363,328
Deferred outflows on OPEB (Note 7) 377,855
Total Deferred Outflows 7,741,183
Accounts payable and other current liabilities 1,497,330 Unearned revenue 375,492
Long-term liabilities (Note 5):

Due within one year 234,566
Due in more than one year 25,981,266
Total Liabilities 28,088,654
Deferred bond premium revenue 48,800
Deferred inflows on pensions (Note 6) 3,477,532
Deferred inflows on OPEB (Note 7) 1,656,131
Total Deferred Inflows 5,182,463
Net investment in capital assets 9,726,275
Restricted 5,499,934
Unrestricted (6,771,633)
Total Net Position 8,454,576 $

LIABILITIES

DEFERRED INFLOWS OF RESOURCES

NET POSITION
ASSETS

DEFERRED OUTFLOWS OF RESOURCES

FORTUNA UNION HIGH SCHOOL DISTRICT

STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED JUNE 30, 2025
The accompanying notes are an integral part of these financial statements. 13 Net (Expense)
Revenues and
Changes in
Net Position
Operating Capital
Charges for Grants and Grants and Governmental
Expenses Services Contributions Contributions Activities Governmental Activities
Instruction 7,801,887 $ 3,424 $ 2,468,641 $ - $ (5,329,822) $ Instruction-related services:

Instructional supervision and
administration 136,288 195 38,159 - (97,934)
Instructional library, media and
technology 96,029 - - - (96,029)
School site administration 1,358,023 - 87,055 - (1,270,968) Pupil Services:

Home-to-school transportation 719,125 - - - (719,125)
Food services 654,580 39,196 454,321 - (161,063)
All other pupil services 1,472,514 617 467,714 - (1,004,183) General administration:

Centralized data processing 357,733 - - - (357,733)
All other general administration 1,498,118 77 556,042 - (941,999) Plant services 1,723,953 680 8,074 - (1,715,199)
Ancillary services 1,142,416 6 797,712 (344,698)
Interest on long-term debt 252,613 - - - (252,613)
Other outgo 1,857,567 361 709,172 - (1,148,034)
Total governmental activities 19,070,846 $ 44,556 $ 5,586,890 $ - $ (13,439,400) General Revenues
Taxes and subventions:

Taxes levied for general purposes 6,570,633
Taxes levied for debt service 458,561
Taxes levied for other specific purposes 123,567
Federal and state aid not restricted to specific purposes 8,858,028 Interest and investment earnings 630,862
Interagency revenues 313,423
Miscellaneous 422,846
Total General Revenues 17,377,920
Change in Net Position 3,938,520
Net Position, July 1, 2024, as originally stated 7,508,716 Change in accounting principle (Note 1Y) (2,992,660)
Net Position, July 1, 2024 - as restated 4,516,056
Net Position, June 30, 2025 8,454,576 $
Program Revenues

FORTUNA UNION HIGH SCHOOL DISTRICT

BALANCE SHEET

GOVERNMENTAL FUNDS
JUNE 30, 2025
The accompanying notes are an integral part of these financial statements. 14 Special Reserve
Fund for Capital All
General Building Outlay Projects Non-Major
Fund Fund Fund Funds Totals
Cash and cash equivalents 8,839,477 $ 2,443,341 $ 1,772,565 $ 687,567 $ 13,742,950 $ Accounts receivable 2, 21,090 014,580 13,008 52,991 2,101,669 Investment 1,000,000 - - - 1,000,000
Stores inventory - - - 7,976 7,976
Total Assets 11,854,057 $ 2,464,431 $ 1,785,573 $ 748,534 $ 16,852,595 $ Liabilities
Accounts payable 629,918 $ 732,164 $ - $ 12,632 $ 1,374,714 $ Unearned revenue 375,492 - - - 375,492
Total Liabilities 1,005,410 732,164 - 12,632 1,750,206
Fund balances
Nonspendable 9,270 - - 8,206 17,476
Restricted 3,426,535 1,732,267 - 341,132 5,499,934
Assigned 5,118,526 - 1,785,573 386,564 7,290,663
Unassigned 2,294,316 - - - 2,294,316
Total Fund Balances 10,848,647 1,732,267 1,785,573 735,902 15,102,389 Total liabilities and fund balances 11,854,057 $ 2,464,431 $ 1,785,573 $ 748,534 $ 16,852,595 $ ASSETS

LIABILITIES AND

FUND BALANCES

FORTUNA UNION HIGH SCHOOL DISTRICT

RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET

TO THE STATEMENT OF NET POSITION
JUNE 30, 2025
The accompanying notes are an integral part of these financial statements. 15 Total fund balances - governmental funds 15,102,389 $
Capital assets at historical cost 32,136,835 $
Accumulated depreciation (15,008,630)
Net 17,128,205
Lease assets relating to governmental activities, at historical costs: 260,785 $ Accumulated amortization: (257,075)
Net 3,710
(122,616)
Unamortized portion of bond premiums (48,800)
Net pension liabilities (Note 6) 9,972,592 $
General obligation bonds payable:

Current Interest (Note 5) 9,171,287
Lease liability (Note 5) 3,208
Net OPEB liability (Note 7) 3,728,743
Compensated absences payable (Note 5) 3,340,002
(26,215,832)
Deferred outflows of resources relating to OPEB 377,855 Deferred inflows of resources relating to OPEB (1,656,131) Deferred outflows of resources relating to pensions 7,363,328 Deferred inflows of resources relating to pensions (3,477,532) Total net position - governmental activities 8,454,576 $ Deferred outflows and inflows of resources relating to other postemployment benefits (OPEB): In governmental funds, deferred outflows and inflows of resources relating to OPEB are not reported because they are applicable to future periods. In the statement of net position, deferred outflows and inflows of resources relating to OPEB are reported.

Deferred outflows and inflows of resources relating to pensions: In governmental funds, deferred outflows and inflows of resources relating to pensions are not reported because they are applicable to future periods. In the statement of net position, deferred outflows and inflows of resources relating to pension are reported.

Unamortized premiums and discounts: In governmental funds, bond premiums are recognized as revenues in the period they are received while bond discounts are recognized as expenditures in the period they are incurred. In the government-wide statements, premiums and discounts are amortized over the life of the debt.

Long-term liabilities: In governmental funds, only current liabilities are reported. In the statement of net position, all liabilities, including long-term liabilities, are reported. Longterm liabilities relating to governmental activities consist of:

Unmatured interest on long-term debt: In governmental funds, interest on long-term debt is not recognized until the period in which it matures and is paid. In the government-wide statement of activities, it is recognized in the period that it is incurred.

Amounts reported for assets and liabilities for governmental activities in the statement of net position are different from amounts reported in governmental funds because:

Capital assets: In governmental funds, only current assets are reported. In the statement of net position, all assets are reported, including capital assets and accumulated depreciation.

FORTUNA UNION HIGH SCHOOL DISTRICT

STATEMENT OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCES

GOVERNMENTAL FUNDS
JUNE 30, 2025
The accompanying notes are an integral part of these financial statements. 16 Special Reserve
Fund for Capital All
General Building Outlay Projects Non-Major
Fund Fund Fund Funds Totals

REVENUES
LCFF sources 14,996,051 $ - $ - $ - $ 14,996,051 $
Federal revenue 1,109,752 - - 255,079 1,364,831
Other state revenues 3,162,858 - - 204,032 3,366,890
Other local revenues 1,998,117 140,308 97,937 1,088,650 3,325,012 Total revenues 21,266,778 140,308 97,937 1,547,761 23,052,784

EXPENDITURES
Certificated salaries 6,527,260 - - - 6,527,260
Classified salaries 2,178,491 - - 157,103 2,335,594
Employee benefits 4,880,460 - - 149,890 5,030,350
Books and supplies 1,039,002 - - 338,435 1,377,437
Services and other operating
expenditures 2,523,912 75,992 - 476,301 3,076,205
Capital outlay 860,551 940,654 48,840 - 1,850,045
Other outgo 1,942,137 - - 3,285 1,945,422
Debt service expenditures
Principal - - - 264,347 264,347
Interest - - - 299,479 299,479
Total expenditures 19,951,813 1,016,646 48,840 1,688,840 22,706,139 Excess (deficiency) of revenues
over expenditures 1,314,965 (876,338) 49,097 (141,079) 346,645

OTHER FINANCING SOURCES (USES)
Operating transfers in - - 163,567 111,799 275,366
Operating transfers out (275,366) - - - (275,366)
Total other financing sources (uses) (275,366) - 163,567 111,799 - Net change in fund balances 1,039,599 (876,338) 212,664 (29,280) 346,645 Fund balances, July 1, 2024 9,809,048 2,608,605 1,572,909 765,182 14,755,744 Fund balances, June 30, 2025 10,848,647 $ 1,732,267 $ 1,785,573 $ 735,902 $ 15,102,389 $

FORTUNA UNION HIGH SCHOOL DISTRICT

RECONCILIATION OF THE GOVERNMENTAL STATEMENT OF REVENUES,

EXPENDITURES AND CHANGES IN FUND BALANCES

TO THE STATEMENT OF ACTIVITIES
JUNE 30, 2025
The accompanying notes are an integral part of these financial statements. 17 Total net change in fund balances - governmental funds 346,645 $ Expenditures for capital outlay 1,769,876 $
Depreciation expense (577,000)
Amortization expense (28,949) 1,163,927
296,563
3,758
(288,950)
2,721,701
(308,097)
2,973
Total change in net position - governmental activities 3,938,520 $ Capital outlay: In governmental funds, the costs of capital assets, lease assets and subscription assets are reported as expenditures in the period when the assets are acquired. In the statement of activities, costs of capital assets, lease assets and subscription assets are allocated over their estimated useful lives and their lease terms as depreciation expense and amortization expense respectively. The difference between capital outlay expenditures and depreciation expense and amortization expense for the period is:

Amounts reported for governmental activities in the statement of activities are different from amounts reported in governmental funds because:

Unmatured interest on long-term debt: In governmental funds, interest on longterm debt is recognized in the period that it becomes due. In the governmentwide statement of activities, it is recognized in the period that it is incurred.

Unmatured interest owing at the end of the period, less matured interest paid during the period but owing from the prior period was:

Amortization of debt issue premium or discount: In governmental funds, if debt is issued at a premium or at a discount, the premium or discount is recognized as an Other Financing Source or an Other Financing Use in the period it is incurred. In the government-wide statements, the premium or discount is amortized as interest over the life of the debt.

Debt service: In governmental funds, repayments of long-term debt are reported as expenditures. In the government-wide statements, repayments of long-term debt are reported as reductions of liabilities. Expenditures for repayment of the principal portion of long-term debt were:

Other postemployment benefits (OPEB): In governmental funds, OPEB expenses are recognized when employer contributions are made. In the statement of activities, OPEB expenses are recognized on the accrual basis.

This year, the difference between OPEB expenses and actual employer OPEB contributions was:

Compensated absences in governmental funds are measured by the amounts paid during the period. In the statement of activities, compensated absences are measured by the amounts earned. The difference between compensated absences paid and compensated absences earned was:

Pensions: In government funds, pension costs are recognized when employer contributions are made in the statement of activities, pension costs are recognized on the accrual basis. This year, the difference between accrualbasis pension costs and actual employer contributions was:

FORTUNA UNION HIGH SCHOOL DISTRICT

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2025
18 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. ACCOUNTING POLICIES
The District accounts for its financial transactions in accordance with the policies and procedures of the Department of Education's "California School Accounting Manual''. The accounting policies of the District conform to accounting principles generally accepted in the United States of America (GAAP) as prescribed by the Governmental Accounting Standards Board (GASB) and the American Institute of Certified Public Accountants (AICPA).

B. REPORTING ENTITY
The District has no oversight responsibility over any other governmental unit and is not included in any other governmental "reporting entity" as defined in Governmental Accounting Standards Board pronouncements, since the Board of Trustees of the District is elected by the public and has decision-making authority, the power to designate management, the ability to significantly influence operations, and the primary accountability for fiscal matters. There are no component units included within the reporting entity.

C. BASIS OF PRESENTATION
Government-wide Financial Statements
The statement of net position and the statement of activities report information on all of the nonfiduciary activities of the District and its component units. The effect of interfund activity, within the governmental activities, has been removed from these statements. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges for support.

Likewise, the primary government is reported separately from certain legally separate component units for which the primary government is financially accountable.

The government-wide statement of activities presents a comparison between direct expenses and program revenues for each function or program of the District's governmental activities. Direct expenses are those that are specifically associated with a service, program, or department and are therefore clearly identifiable to a particular function. The District does not allocate indirect expenses to functions in the statement of activities.

Program revenues include charges paid by the recipients of goods or services offered by a program, as well as grants and contributions that are restricted to meeting the operational or capital requirements of a particular program. Revenues which are not classified as program revenues are presented as general revenues of the District, with certain exceptions. The comparison of direct expenses with program revenues identifies the extent to which each governmental function is self-financing or draws from the general revenues of the District.

Fund Financial Statements
Fund financial statements report detailed information about the District. The focus of governmental fund financial statements is on major funds rather than reporting funds by type.

Each major governmental fund is presented in a separate column, and all non-major funds are displayed in separate columns. Fiduciary funds are reported by fund type.

FORTUNA UNION HIGH SCHOOL DISTRICT

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2025
19 D. MEASUREMENT FOCUS AND BASIS OF ACCOUNTING
Basis of accounting refers to when revenues and expenditures are recognized in the accounts and reported in the financial statements. Government-wide financial statements are prepared using the accrual basis of accounting. Governmental funds use the modified accrual basis of accounting. Fiduciary funds use the accrual basis of accounting.

Government-Wide Financial Statements
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows.

Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements are met. Expenses are recorded when liabilities are incurred.

Governmental Fund Financial Statements
Governmental fund financial statements (i.e., balance sheet and statement of revenues, expenditures, and changes in fund balances) are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenue resulting from exchange transactions, in which each party gives and receives essentially equal value, is recorded under the accrual basis when the exchange takes place. On a modified accrual basis, revenue is recorded in the fiscal year in which the resources are measurable and become available. “Available” means the resources will be collected within the current fiscal year or are expected to be collected soon enough thereafter to be used to pay liabilities of the current fiscal year. For the District, “available” means collectible within the current period or within 60 days after yearend.

Non-exchange transactions, in which the District receives value without directly giving equal value in return, include property taxes, grants, and entitlements. Under the accrual basis, revenue from property taxes is recognized in the fiscal year for which the taxes are levied. Revenue from grants and entitlements is recognized in the fiscal year in which all eligibility requirements have been satisfied. Eligibility requirements include timing requirements, which specify the year when the resources are to be used, or the fiscal year when use is first permitted; matching requirements, in which the District must provide local resources to be used for a specified purpose; and expenditure requirements, in which the resources are provided to the District on a reimbursement basis. Under the modified accrual basis, revenue from non-exchange transactions must also be available before it can be recognized.

Expenditures generally are recorded when a liability is incurred, as under accrual accounting.

However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due.

FORTUNA UNION HIGH SCHOOL DISTRICT

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2025
20 E. FUND ACCOUNTING
The accounts of the District are organized on the basis of funds, each of which is considered to be a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity or retained earnings, revenues, and expenditures or expenses, as appropriate. District resources are allocated to and accounted for in individual funds based upon the purpose for which they are to be spent and the means by which spending activities are controlled. The District's accounts are organized into major, non-major, and fiduciary funds as shown on the following page:

Governmental Funds
Major Funds
The General Fund is the chief operating fund for all LEAs. It is used to account for the ordinary operations of an LEA. All transactions except those accounted for in another fund are accounted for in this fund. The General Fund as reported includes the Special Reserve Fund for Other than Capital Outlay Projects and Special Reserve Fund for Postemployment Benefits.

The Special Reserve Fund for Other Than Capital Outlay Projects is used primarily to provide for the accumulation of general fund moneys for general operating purposes other than for capital outlay (Education Code Section 42840).

The Special Reserve Fund for Postemployment Benefits is used to account for amounts the LEA has earmarked for the future cost of postemployment benefits but has not contributed irrevocably to a separate trust for the postemployment benefit plan. Amounts accumulated in this fund must be transferred back to the general fund for expenditure (Education Code Section 42842).

The Building Fund is used to account for proceeds from the sale of bonds and may not be used for any purpose other than those for which the bonds were issued.

The Special Reserve Fund for Capital Outlay Projects is used to account for the accumulation of general fund moneys for capital outlay purposes (Education Code Section 42840).

Non-Major Funds
The Student Activity Fund accounts for student body activities (ASB) to account for the raising and expending of money to promote the general welfare, morale and educational experience of the student body.

The Cafeteria Fund is used to account separately for federal, state, and local resources to operate the food service program.

The Bond Interest and Redemption Fund is used to account for the accumulation of resources for, and the repayment of district bonds, interest, and related costs.

FORTUNA UNION HIGH SCHOOL DISTRICT

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2025
21 F. FUND ACCOUNTING (CONTINUED)
Fiduciary Funds
Fiduciary funds are used to account for assets held in a trustee or custodial capacity for others that cannot be used to support the LEA’s own programs. The key distinction between trust and custodial funds is that trust funds are subject to a trust agreement that affects the degree of management involvement and the length of time that the resources are held. The District does not have any fiduciary funds at this time.

G. BUDGETS AND BUDGETARY ACCOUNTING
Annual budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of America for all governmental funds. By State law, the District's Governing Board must adopt a final budget no later than July 1. A public hearing must be conducted to receive comments prior to adoption. The District's Governing Board satisfied these requirements.

These budgets are revised by the District's Governing Board and Superintendent during the year to give consideration to unanticipated income and expenditures.

Formal budgetary integration was employed as a management control device during the year for all budgeted funds. The District employs budget control by minor object and by individual appropriation accounts. Expenditures cannot legally exceed appropriations by major object account.

H. ENCUMBRANCES
Encumbrance accounting is used in all budgeted funds to reserve portions of applicable appropriations for which commitments have been made. Encumbrances are recorded for purchase orders, contracts, and other commitments when they are written. Encumbrances are liquidated when the commitments are paid. All encumbrances are liquidated at June 30.

I. DEPOSITS AND INVESTMENTS
The District is authorized to maintain cash in banks and revolving funds that are insured up to $250,000 by the Federal Depository Insurance Corporation (FDIC). All cash held by the financial institutions is fully insured or collateralized.

In accordance with Education Code Section 41001, the District maintains substantially all of its cash in the Humboldt County Treasury. The County pools these funds with those of other districts in the County and invests the cash. These pooled funds are carried at cost which approximates market value. Interest earned is deposited quarterly into participating funds. Any investment losses are proportionately shared by all funds in the pool.

The County is authorized to deposit cash and invest excess funds by California Government Code Section 53648 et seq. The Humboldt County Treasury has no investments in derivatives.

The District does not have a specific policy which relates to interest rate risk.

FORTUNA UNION HIGH SCHOOL DISTRICT

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2025
22 I. DEPOSITS AND INVESTMENTS (CONTINUED)
The District is authorized under California Government Code to make direct investments in local agency bonds, notes, or warrants within the State; U.S. Treasury instruments; registered State warrants or treasury notes; securities of the U.S. Government, or its agencies; bankers acceptances; commercial paper; certificates of deposit placed with commercial banks and/or savings and loan companies; repurchase or reverse repurchase agreements; medium term corporate notes; shares of beneficial interest issued by diversified management companies; certificates of participation; obligations with first priority security; and collateralized mortgage obligations.

Investments with original maturities greater than one year are stated at fair value. Fair value is estimated based on quoted market prices at year-end. All investments not required to be reported at fair value are stated at cost or amortized cost.

J. INVENTORY
Inventories are recorded using the consumption method, in that inventory acquisitions are initially recorded in inventory (asset) accounts, and are charged as expenditures when used.

Reported inventories are equally offset by a fund balance reserve, which indicates that these amounts are not "available for appropriation and expenditure" even though they are a component of net current assets.

The District has the option of reporting an expenditure in governmental funds for prepaid items either when purchased or during the benefiting period. The District has chosen to report the expenditures when incurred.

K. CAPITAL ASSETS
Capital assets purchased or acquired with an original cost of $5,000 or more are reported at historical cost or estimated historical cost. Contributed assets are reported at fair market value as of the date received. Additions, improvements, and other capital outlays that significantly extend the useful life of an asset are capitalized. The costs of normal maintenance and repairs that do not add to the value of the assets or materially extend the asset's lives are not capitalized, but are expensed as incurred. Depreciation on all capital assets is computed using a straight-line basis over the following estimated useful lives as follows:

Assets Years
Infrastructure 30
Buildings 50
Building improvements 20
Vehicles 2-15
Office Equipment 3-15
Computer Equipment 3-15

FORTUNA UNION HIGH SCHOOL DISTRICT

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2025
23 L. INTERFUND BALANCES
Interfund activity is reported as either loans, services provided, reimbursements or transfers.

Loans are reported as interfund receivables and payables as appropriate and are subject to elimination upon consolidation. Services provided, deemed to be at market or near market rates, are treated as revenues and expenditures/expenses. Reimbursements are when one fund incurs at cost, charges the appropriate benefiting fund and reduces its related cost as a reimbursement. All other interfund transactions are treated as transfers.

M. UNEARNED REVENUE
Cash received for federal and state special projects and programs is recognized as revenue to the extent that qualified expenditures have been incurred. Unearned revenue is recorded to the extent that cash received on specific projects and programs exceeds qualified expenditures.

N. COMPENSATED ABSENCES
All vacation pay is accrued when incurred in the government-wide financial statements.

Accumulated sick leave benefits are not recognized as liabilities of the District. The District's policy is to record sick leave as an operating expense in the period taken, since such benefits do not vest, nor is payment probable; however, unused sick leave is added to the creditable service period for calculation of retirement benefits when the employee retires.

O. LONG-TERM OBLIGATIONS
The District reports long-term debt of governmental funds at face value in the government-wide statements. In the governmental fund financial statements, bond premiums, discounts, and issuance costs are recognized in the period incurred.

P. RESTRICTED NET POSITION
Restrictions of the ending net position indicate the portions of net position not appropriate for expenditure or amounts legally segregated for specific future use. These amounts are not available for appropriation and expenditure at the balance sheet date.

When both restricted and unrestricted resources are available for use, it is the District’s policy to use restricted resources first, then, unrestricted resources as they are needed.

Q. USE OF ESTIMATES
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

FORTUNA UNION HIGH SCHOOL DISTRICT

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2025
24 R. DEFERRED OUTFLOWS/INFLOWS OF RESOURCES
In addition to assets, the statement of net position includes a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s), and as such will not be recognized as an outflow of resources (expense/expenditures) until then.

In addition to liabilities, the statement of net position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and as such, will not be recognized as an inflow of resources (revenue) until that time.

S. PENSIONS
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the Fortuna Union High School District’s California Public Employees’ Retirement System (CalPERS) and California State Teachers Retirement System (CalSTRS) plans (Plans) and additions to/deductions from the Plans’ fiduciary net position have been determined on the same basis as they are reported by CalPERS and CalSTRS, respectively. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.

T. POST EMPLOYMENT BENEFITS OTHER THAN PENSIONS (OPEB)
For purposes of measuring the District’s OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the District’s OPEB Plan (OPEB Plan) and additions to/deductions from the District’s fiduciary net position have been determined on the same basis as they are reported by the OPEB Plan. For this purpose, the OPEB Plan recognizes benefit payments when due and payable in accordance with the benefit terms. Investments are reported at fair value, except for money market investments and participating interest earning investment contracts that have a maturity at the time of purchase of one year or less, which are reported at cost.

U. FINANCING LEASES
A lease is defined as a contract that conveys control of the right to use another entity’s nonfinancial asset as specified in the contract for a period of time in an exchange or exchangelike transaction. The long-term liability and corresponding asset for financial leases are recorded in the financial statements to the extent that the District’s lease capitalization threshold is met, $1,000,000. Amortization of related assets using the straight-line method over the life of the contract. The District implemented a lease capitalization policy in the fiscal year end June 30, 2023, effective retroactively to July 1, 2021. Prior to the implementation of lease capitalization policy, the District had accounted for four financing leases as of June 30, 2022. Subsequent to the implementation of the lease capitalization policy, the District did not have any financing leases that met the threshold.

FORTUNA UNION HIGH SCHOOL DISTRICT

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2025
25 V. FUND BALANCE
In accordance with Governmental Accounting Standards Board (GASB) Statement No. 54, "Fund Balance Reporting and Governmental Fund Type Definitions”, the District is required to report fund balances in the following categories: Nonspendable, Restricted, Committed, Assigned and/or Unassigned.

Nonspendable Fund Balance reflects assets not in spendable form, either because they will never convert to cash (e.g. prepaid expense) or must remain intact pursuant to legal or contractual requirements.

Restricted Fund Balance reflects amounts that can be spent only for the specific purposes stipulated by constitution, external resource providers, or through enabling legislation.

Committed Fund Balance reflects amounts that can be used only for the specific purposes determined by a formal action of the government's highest level of decision-making authority:
the Board of Trustees. Commitments may be established, modified, or rescinded only through resolutions approved by the Board of Trustees.

Assigned Fund Balance reflects amounts intended to be used by the government for specific purposes but do not meet the criteria to be classified as restricted or committed. Under the District’s adopted policy, only the Board of Trustees is authorized to assign amounts for specific purposes.

Unassigned Fund Balance represents the residual classification for the government's general fund and includes all spendable amounts not contained in the other classifications. This includes:

Reserve for Economic Uncertainties
The District will maintain an economic uncertainty reserve of at least 4% of total General Fund operating expenditures (including other financing). The primary purpose of this reserve is to avoid the need for service level reductions in the event of an economic downturn causing revenues to come in lower than budget. This reserve may be increased from time to time in order to address specific anticipated revenue shortfalls (state actions, etc.)
When expenditures are incurred for purposes of which restricted, committed, assigned and unassigned fund balances are available, the District considers restricted funds to have been spent first, followed by committed, assigned and unassigned, respectively.

FORTUNA UNION HIGH SCHOOL DISTRICT

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2025
26 W. LOCAL CONTROL FUNDING FORMULA/PROPERTY TAXES
The District's local control funding formula is received from a combination of local property taxes, state apportionments, and other local sources.

The County of Humboldt is responsible for assessing, collecting and apportioning property taxes.

Taxes are levied for each fiscal year on taxable real and personal property in the county. Secured property taxes attach as an enforceable lien on property as of March 1. Property taxes become delinquent after December 10 and April 10, respectively.

Secured property taxes are recorded as revenue when apportioned, in the fiscal year of the levy.

The county apportions secured property tax revenue in accordance with the alternative method of distribution prescribed by Section 4705 of the California Revenue and Taxation Code. This alternate method provides for crediting each applicable fund with its total secured taxes upon completion of the secured tax roll, approximately October 1 of each year.

The County Auditor reports the amount of the District's allocated property tax revenue to the California Department of Education. Property taxes are recorded as local control funding formula (LCFF) sources by the District.

The California Department of Education reduces the District's entitlement by the District's local property tax revenue. The balance is paid from the State General Fund, and is known as the state apportionment.

X. SUBSCRIPTION BASED INFORMATION TECHNOLOGY AGREEMENTS (SBITA) A SBITA is defined as a contract that coveys control of the right to use another party’s (a SBITA vendor’s) IT software, alone or in combination with tangible capital assets (the underlying IT assets) as specified in the contract for a period of time in an exchange or exchange-like transaction. The long-term liability and corresponding asset for SBITAs are recorded in the financial statements to the extent that the District’s capitalization threshold is met, $1,000,000.

Amortization of related assets using the straight-line method over the life of the contract. As of June 30, 2025, the District did not have any subscription based information technology agreements that met the threshold.

Y. CHANGE IN ACCOUNTING PRINCIPLE – GASB 101, COMPENSATED ABSENCES This Statement requires that liabilities for compensated absences be recognized for (1) leave that has not been used and (2) leave that has been used but not yet paid in cash or settled through noncash means. A liability should be recognized for leave that has not been used if (a) the leave is attributable to services already rendered, (b) the leave accumulates, and (c) the leave is more likely than not to be used for time off or otherwise paid in cash or settled through noncash means.

Leave is attributable to services already rendered when an employee has performed the services required to earn the leave. Leave that accumulates is carried forward from the reporting period in which it is earned to a future reporting period during which it may be used for time off or otherwise paid or settled. In estimating the leave that is more likely than not to be used or otherwise paid or settled, a government should consider relevant factors such as employment policies related to compensated absences and historical information about the use or payment of

FORTUNA UNION HIGH SCHOOL DISTRICT

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2025
27 Y. CHANGE IN ACCOUNTING PRINCIPLE – GASB 101, COMPENSATED ABSENCES (CONTINUED)
compensated absences. However, leave that is more likely than not to be settled through conversion to defined benefit postemployment benefits should not be included in a liability for compensated absences.

This Statement requires that a liability for certain types of compensated absences—including parental leave, military leave, and jury duty leave—not be recognized until the leave commences.

This Statement also requires that a liability for specific types of compensated absences not be recognized until the leave is used.

This Statement also establishes guidance for measuring a liability for leave that has not been used, generally using an employee’s pay rate as of the date of the financial statements. A liability for leave that has been used but not yet paid or settled should be measured at the amount of the cash payment or noncash settlement to be made. Certain salary-related payments that are directly and incrementally associated with payments for leave also should be included in the measurement of the liabilities.

With respect to financial statements prepared using the current financial resources measurement focus, this Statement requires that expenditures be recognized for the amount that normally would be liquidated with expendable available financial resources. As a result, the sick leave will be reported as a governmental activity within the compensated absences in the basic financial statements causing the June 30, 2024 balance to be restated as follows:

Net position, June 30, 2024, as originally reported 7,508,716 $ Change in accounting principle (2,992,660)
Net position, June 30, 2024, as restated 4,516,056 $

FORTUNA UNION HIGH SCHOOL DISTRICT

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2025
28 2. CASH AND INVESTMENTS
Cash and investments as of June 30, 2025 consist of the following:

A. Cash on Hand and in Banks
Cash on hand and in banks consists of all cash held by the District and all cash maintained in commercial bank accounts owned by the District. Cash balances held in banks are insured up to $250,000 by the Federal Depository Insurance Corporation.

B. Cash in Revolving Funds
Cash in revolving fund consists of all cash maintained in commercial bank accounts that are used as revolving funds.

C. Interest Rate Risk
California Government Code Section 53601 limits the District’s investments to maturities of five years. The District does not have a formal investment policy that limits investment maturities as a means of managing its exposure to fair value losses arising from increasing interest rates.

D. Credit Risk
Credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. All of the District’s investments are held in the county treasury.

E. Cash in County Treasury
County pool investments consist of District cash held by the Humboldt County Treasury that is invested in the county investment pool. The fair value of the District's investment in the pool is reported in the financial statements at amounts that are based upon the District's pro-rata share of the fair value provided by the County Treasurer for the entire portfolio (in relation to the amortized cost of that portfolio). The weighted average maturity of the pool is 626 days. The pool is rated AAA by Standard and Poor’s.

Governmental
Funds
Cash in County Treasury 13,440,615 $
Cash on hand and in banks 299,835
Cash in revolving fund 2,500
Totals 13,742,950 $

FORTUNA UNION HIGH SCHOOL DISTRICT

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2025
29 3. INTERFUND TRANSACTIONS
Transactions between funds of the District are recorded as interfund transfers. The unpaid balances at year-end, as a result of such transactions, are shown as due to and due from other funds.

Interfund Receivables/Payables
The were no interfund receivable and payable balances at June 30, 2025.

Interfund Transfers
Interfund transfers consist of operating transfers from funds receiving resources to funds through which the resources are to be expended. Interfund transfers for the year ended June 30, 2025 are as follows:

Transfer from General Fund to cafeteria fund to
cover cafeteria activity. 111,799 $
Transfer from General Fund to Special Reserve Fund
for bus replacement and motorpool. 163,567
$ 275,366

FORTUNA UNION HIGH SCHOOL DISTRICT

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2025
30 4. CAPITAL ASSETS
Capital asset activity for the year ended June 30, 2025, was as follows:

Depreciation and Amortization were allocated to governmental activity functions as follows:

Additions Deductions
Balance and and Balance
July 1, 2024 Transfers Transfers June 30, 2025
Non-depreciable assets:

Land 72,980 $ - $ - $ 72,980 $
Work in progress 3,456,191 1,016,646 - 4,472,837
1,016,646 3,529,171 - 4,545,817
Depreciable assets:

Site improvements 3,690,705 - - 3,690,705
Building 18,932,805 265,199 - 19,198,004
Equipment 4,214,278 807,288 (319,257) 4,702,309
1,072,487 26,837,788 (319,257) 27,591,018
Totals, at cost 30,366,959 2,089,133 (319,257) 32,136,835 Accumulated depreciation:

Site improvements (1,644,640) (148,966) - (1,793,606)
Building (10,136,093) (435,023) - (10,571,116)
Equipment (2,650,897) (312,268) 319,257 (2,643,908)
(896,257) (14,431,630) 319,257 (15,008,630)
Depreciable assets, net 12,406,158 176,230 - 12,582,388 Capital assets, net 15,935,329 $ 1,192,876 $ - $ 17,128,205 $ Lease Assets:

Equipment 260,785 - - 260,785
Total lease assets being amortized 260,785 - - 260,785
Accumulated amortization for
Equipment (228,126) (28,949) - (257,075)
Total accumulated amortization (228,126) (28,949) - (257,075) Total lease assets being amortized, net 32,659 (28,949) - 3,710 Governmental activities capital assets, net 15,967,988 $ 1,163,927 $ - $ 17,131,915 $ Instruction 373,515 $
Instructional Library, Media and Technology 4,604
School Administration 7,934
Pupil Transportation 137,466
Food Services 29,894
Other Pupil Services 327
Ancillary Services 7,446
Other General Administration 5,916
Centralized Data Processing 22,551
Plant Services 335,553
$ 925,206

FORTUNA UNION HIGH SCHOOL DISTRICT

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2025
31 5. LONG-TERM LIABILITIES
General Obligation Bonds
The District issued general obligation bonds in 1999 in the amount of $1,500,000 with an average interest rate of 5.6 percent. In 2010/11 the District did an advance refunding of these bonds. The District completed the refunding to reduce its total debt service payments by $100,328.

On November 6, 2012 the qualified electors of the District approved the issuance of general obligation bonds in the maximum amount of $10,000,000 under the procedures specified in Proposition 39. In February 2013 the District authorized the sale of the first series of bonds in the aggregate amount of $3,500,000 (the "2012 Series 2013" bonds). In October 2015 the District authorized the sale of the second series of bonds in the aggregate amount of $3,000,000 (the "2012 Series B" bonds). In November 2016 the District authorized the sale of the third series of bonds in the aggregate amount of $3,425,000 (the "2012 Series C" bonds).

In 2020, refunding bonds were issued in the amount of $3,667,104 to refund the "2012 Series 2013" bonds. The refunding will reduce the District's payments over the term of the refunding bond by $700,488.

The outstanding general obligation bonded debt of the District as of June 30, 2025 is:

The annual requirements to amortize the bonds outstanding as of June 30, 2025, are as follows:

Description Issue Date
Maturity
Date
Interest
Rate Original Issue
Balance
July 1, 2024 Additions Deductions
Balance
June 30, 2025
2011 Refunding 2/24/2011 08/01/24 4.50% 1,226,500 $ 115,800 $ - $ 115,800 $ - $ 2012, Series B 10/23/2015 08/01/44 2% - 3.875% 3,000,000 2,570,000 - 50,000 2,520,000 2012, Series C 11/17/2016 08/01/42 3% - 4% 3,425,000 3,425,000 - - 3,425,000 2020 Refunding 5/4/2020 08/01/41 2.66% 3,677,104 3,324,834 - 98,547 3,226,287 $ 9,435,634 11,328,604 $ - $ 264,347 $ 9,171,287 $
Premium on GO Bonds 48,800 $
$ 9,220,087
Year Ending
June 30 Principal
Interest to
Maturity Total
2026 231,830 $ 291,837 $ 523,667 $
2027 250,031 285,257 535,288
2028 275,657 277,956 553,613
2029 301,168 269,832 571,000
2030 331,454 260,818 592,272
2031-2035 2,148,609 1,133,636 3,282,245
2036-2040 3,137,309 733,063 3,870,372
2041-2045 2,495,229 190,901 2,686,130
Total 9,171,287 $ 3,443,300 $ 12,614,587 $

FORTUNA UNION HIGH SCHOOL DISTRICT

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2025
32 5. LONG-TERM LIABILITIES (CONTINUED)
Leases Liability
The District has entered into various lease agreements for computer and printer equipment. The leases are not renewable and the District will not acquire the equipment at the end of the lease term. At the time of the initial measurement, there was no interest rate specified in the original lease agreement.

The District has used an estimated interest rate for borrowing of 6.0%, which was used to discount the annual lease payments to recognize the intangible right to use of this asset and the lease liability as of the inception of the lease. Per the agreements, monthly lease payments may be adjusted based on usage of the equipment in excess of originally contracted amounts.

The District also entered into a facility lease. The lease is not renewable and the District will not acquire the facility at the end of the lease term. At the time of the initial measurement, there was no interest rate specified in the original lease agreement. The District has used an estimated interest rate for borrowing of 6.0%, which was used to discount the annual lease payments to recognize the intangible right to use of this asset and the lease liability as of the inception of the lease. Per the agreement, monthly lease payments will be adjusted as the lease progresses near term.

The terms of the agreements are as follows:

Annual requirements to amortize lease obligations and related interest are as follows:

Original Current
Annual Total Year
Inception Payment Payment Interest Lease Additional Balance Description Date Terms Amount Rate Liablity Outflows 6/30/25 Copiers and printers 9/1/2021 5 years 2,856 $ 6.0% 12,362 $ - $ 3,208 $ Total Lease Agreements 2,856 $ 12,362 $ - $ 3,208 $
Year
Ending
June 30, Principal Interest Total
2026 2,736 $ 118 $ 2,854 $
2027 472 4 476
Total 3,208 $ 122 $ 3,330 $

FORTUNA UNION HIGH SCHOOL DISTRICT

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2025
33 5. LONG-TERM LIABILITIES (CONTINUED)
Schedule of Changes in Long-Term Liabilities
A schedule of changes in long-term liabilities for the fiscal year ended June 30, 2025, is shown below:

The accrued vacation (compensated absences), pension, and other postemployment benefits will be paid by the fund for which the employee works. Payments on the General Obligation Bonds are made from the Bond Interest and Redemption Fund. Payments on the Lease Liability are made from the General Fund.

Amounts
Balance Balance Due Within
June 30, 2024 Additions Deductions June 30, 2025 One Year General Obligation Bond 9,435,634 $ - $ 264,347 $ 9,171,287 $ 231,830 $ Lease Liability 35,424 - 32,216 3,208 2,736
Compensated Absences Payable* 3,031,905 308,097 - 3,340,002 - Net OPEB Liability 3, 270,903 457,840 - 3,728,743 -
Net Pension Liability 11,239,594 - 1,267,002 9,972,592 - Total long term obligation 27,200,397 $ 579,000 $ 1,563,565 $ 26,215,832 $ 234,566 $ * - Prior period restated balance of $3,031,905 due to change in accounting principle, see Note 1Y.

FORTUNA UNION HIGH SCHOOL DISTRICT

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2025
34 6. EMPLOYEE RETIREMENT SYSTEMS
Qualified employees are covered under multiple-employer defined benefit pension plans maintained by agencies of the State of California. Certificated employees are members of the State Teachers' Retirement System (STRS), and classified employees are members of the California Public Employees' Retirement System (CalPERS).

Plan Description
California Public Employees’ Retirement System (CalPERS) The District contributes to the School Employer Pool under the California Public Employees' Retirement System (CalPERS), a cost-sharing multiple-employer public employee retirement system defined benefit pension plan administered by CalPERS. The plan provides retirement and disability benefits, annual cost-of-living adjustments, and death benefits to plan members and beneficiaries.

Benefit provisions are established by state statutes, as legislatively amended, within the Public Employees' Retirement Law. CalPERS issues a separate comprehensive annual financial report that includes financial statements and required supplementary information. Copies of the CalPERS annual financial report may be obtained from the CalPERS Headquarters, 400 Q Street, Sacramento, California 95811.

State Teachers’ Retirement System (STRS)
The District contributes to the State Teachers' Retirement System (STRS), a cost-sharing, multipleemployer, public employee retirement system defined benefit pension plan administered by STRS.

The plan provides retirement and disability benefits and survivor benefits to beneficiaries. Benefit provisions are established by state statutes, as legislatively amended, within the State Teachers' Retirement Law. STRS issues a separate comprehensive annual financial report that includes financial statements and required supplementary information. Copies of the STRS annual financial report may be obtained from the STRS Headquarters, 100 Waterfront Place, West Sacramento, California 95605.

The Plans’ provisions and benefits in effect at June 30, 2025, are summarized as follows:

Hire date
Benefit formula 2% @ 55 2% @ 62 2% @ 60 2% @ 62
Benefit vesting schedule 5 years service 5 years service 5 years service 5 years service Benefit payments monthly for life monthly for life monthly for life monthly for life Retirement age 55 62 60 62
Monthly benefits, as a % of eligible compensation 2.0% 2.0% 2.0% 2.0% Required employee contribution rates 7% 8% 10.25% 10.21% Required employer contribution rates 27.05% 27.05% 19.10% 19.10% CalPERS CalSTRS
On or after
January 1, 2013
Prior to
January 1, 2013
Prior to
January 1, 2013
On or after
January 1, 2013

FORTUNA UNION HIGH SCHOOL DISTRICT

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2025
35 6. EMPLOYEE RETIREMENT SYSTEMS (CONTINUED)
Contributions
CalPERS
Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for the Plan are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The District is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.

STRS
Required member, employer and state contribution rates are set by the California Legislature and Governor and detailed in Teachers’ Retirement Law. Contribution rates are expressed as a level percentage of payroll using the entry age normal actuarial cost method.

For the year ended June 30, 2025, the contributions reported as deferred outflows of resources related to pensions recognized as part of pension expense for each Plan were as follows:

Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions
As of June 30, 2025, the District’s reported net pension liabilities for its proportionate share of the net pension liability of the Plans’ of:

CalPERS STRS Total
$ 1,139,970 633,465 $ 1,773,435 $
561,559 - 561,559
$ 1,701,529 633,465 $ 2,334,994 $
Contributions - employer
Total
On behalf contributions - state
Proportionate Share
of Net Pension Liability
CalPERS 3,911,014 $
STRS 6,061,578
Total Net Pension Liability 9,972,592 $

FORTUNA UNION HIGH SCHOOL DISTRICT

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2025
36 6. EMPLOYEE RETIREMENT SYSTEMS (CONTINUED)
The District’s net pension liability for each Plan is measured as the proportionate share of the net pension liability. The net pension liability of each of the Plans is measured as of June 30, 2024, and the total pension liability for each Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2023 rolled forward to June 30, 2024 using standard update procedures. The District’s proportion of the net pension liability was based on a projection of the District’s long-term share of contributions to the pension plan relative to the projected contributions of all participating employers, actuarially determined. The District’s proportionate share of the net pension liability for the Plan as of June 30, 2023 and 2024 was as follows:

For the year ended June 30, 2025, the District recognized pension expense of $2,721,701. At June 30, 2025, the District reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Fiscal Year CalPERS STRS
2023-24 0.01129% 0.00939%
2024-25 0.01094% 0.00903%
Change - Increase (Decrease) -0.00035% -0.00036%
Measurement
Dates
June 30, 2023
June 30, 2024
Deferred Deferred Deferred Deferred Deferred Deferred
Outflows of Inflows of Outflows of Inflows of Outflows of Inflows of Resources Resources Resources Resources Resources Resources $ - 633,465 $ 1,701,529 $ - $ 2,334,994 $ - $
436,729 37,387 86,165 844,653 123,552 1,281,382
- 86,447 26,534 413,985 112,981 413,985
27,991 327,881 685,642 265,070 1,013,523 293,061
747,401 999,555 2,626,803 717,245 3,626,358 1,464,646
- 151,920 - 24,458 151,920 24,458
Total 2,236,655 $ 1,212,121 $ 5,126,673 $ 2,265,411 $ 7,363,328 $ 3,477,532 $ Net differences between projected
and actual investment earnings on
pension plan investments
Change in employer's proportion
and differences between the
employer’s contributions and the
employer’s proportionate share of
contributions
Differences between Expected
and Actual Experience
Changes of Assumptions
Difference between proportionate
share of aggregate employer
contributions and actual
contributions for 2023-24
Pension contributions subsequent
to measurement date
CalPERS STRS Total

FORTUNA UNION HIGH SCHOOL DISTRICT

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2025
37 6. EMPLOYEE RETIREMENT SYSTEMS (CONTINUED)
The amounts reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the fiscal year ended June 30, 2026. Other amounts reported as deferred inflows and outflows of resources related to pensions will be recognized as pension expense as follows:

Actuarial Assumptions
The total pension liabilities in the June 30, 2023 actuarial valuations were determined using the following actuarial assumptions:

CalPERS STRS
$ 164,279 91,704 $ 255,983 $
164,279 91,704 255,983
164,279 91,704 255,983
164,279 85,572 249,851
164,276 30,385 194,661
338,341 - 338,341
$ 1,159,733 391,069 $ 1,550,802 $
Total Deferred
Outflows/
(Inflows) of
Resources
Year Ended
June 30
2027
2030
Total
2026
2028
2029
Thereafter
CalPERS STRS
Valuation Date June 30, 2023 June 30, 2023
Measurement Date June 30, 2024 June 30, 2024
Actuarial Cost Method Entry-Age Normal Cost Entry-Age Normal Cost Actuarial Assumptions
Discount Rate 6.90% 7.10%
Inflation 2.30% 2.75%
Payroll Growth Rate 2.80% 3.25%
Projected Salary Increase Varies by Entry Age and Service Varies by Entry Age and Service Investment Rate of Return (1) 6.80% 7.10%
Mortality
(1) Net of pension plan investment expenses, including inflation.

Derived using CalPERS'
Membership Data for all Funds
Derived using STRS'
Membership Data for all Funds

FORTUNA UNION HIGH SCHOOL DISTRICT

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2025
38 6. EMPLOYEE RETIREMENT SYSTEMS (CONTINUED)
The mortality table used was developed based on CalPERS-specific data. The rates incorporate Generational Mortality to capture ongoing morality improvement using 80% of Scale MP 2020 published by the Society of Actuaries. For more details, please refer to the 2021 experience study report that can be found on the CalPERS website.

STRS uses a generational mortality assumption, which is based off generational mortality tables that reflect expected future improvements in mortality and includes a base table and a projection table.

The base mortality tables are CalSTRS custom tables derived to best fit the patterns of mortality among our members. The projection table reflects the expected annual reduction in mortality rates at each age. The current mortality assumption uses a base year of 2023, and projected improvement is based on the MP– 2021 Ultimate Projection Scale.

Discount Rate
CalPERS
The discount rate used to measure the total pension liability for the Plan was 6.90%. These discount rates are equal to the long-term expected rate of return of the respective plan assets and are net of investment expense but not reduced for administrative expenses.

In determining the long-term expected rate of return, CalPERS took into account 20-year market return expectations as well as the expected pension fund cash flows. Projected returns for all asset classes are estimated and, combined with risk estimates, are used to project compound (geometric) returns over the long term. The discount rate used to discount liabilities was informed by the longterm projected portfolio return.

The expected real rates of return by asset class are on the following table:

Assumed
Asset Real
Allocation Return (a)(b)
Global Equity - Cap-weighted 30.0% 4.54%
Global Equity Non-Cap-weighted 12.0% 3.84%
Private Equity 13.0% 7.28%
Treasury 5.0% 0.27%
Mortgage-backed Securities 5.0% 0.50%
Investment Grade Corporates 10.0% 1.56%
High Yield 5.0% 2.27%
Emerging Market Debt 5.0% 2.48%
Private Debt 5.0% 3.57%
Real Assets 15.0% 3.21%
Leverage -5.0% -0.59%
100.0%
(a)
An expected inflation of 2.30% used for this period.
(b) Figures are based on the 2021-22 Asset Liability Management study.

Asset Class
CalPERS

FORTUNA UNION HIGH SCHOOL DISTRICT

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2025
39 6. EMPLOYEE RETIREMENT SYSTEMS (CONTINUED)
Discount Rate
STRS
The discount rate used to measure the total pension liability was 7.10%, which was unchanged from prior fiscal year. The projection of cash flows used to determine the discount rate assumed that contributions from plan members and employers are made at statutory contribution rates in accordance with the rate increases actuarially determined. Projected inflows from investment earnings were calculated using the long-term assumed investment rate of return of 7.10% and assume that contributions, benefit payments and administrative expenses occur midyear. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments to current plan members. Therefore, the long-term assumed investment rate of return was applied to all periods of projected benefit payments to determine the total pension liability.

The long-term investment rate of return assumption was determined using a building-block method in which best-estimate ranges of expected future real rates of return are developed for each major asset class/strategy. Expected real rates of return are net of our 2.75% inflation assumption and are derived from best-estimate ranges of 20- to 30-year geometrically linked expected returns. These best-estimate ranges were developed using capital market assumptions from CalSTRS investment staff and investment consultants as inputs to the process.

The actuarial investment rate of return assumption was adopted by the board in January 2024 in conjunction with the most recent experience study. For each current and future valuation, STRS’ independent consulting actuary (Milliman) reviews the return assumption for reasonableness based on the most current capital market assumptions. The assumed asset allocation and best estimates of the expected rates of return for each major asset class/strategy as of June 30, 2024, are summarized in the following table:

Long-Term
Assumed Expected
Asset Real Rate of
Allocation Return (a)(b)
Public Equity 38.0% 5.25%
Real Estate 15.0% 4.05%
Private Equity 14.0% 6.75%
Fixed Income 14.0% 2.45%
Risk Mitigating Strategies 10.0% 2.25%
Inflation Sensitive 7.0% 3.65%
Cash/Liquidity 2.0% 0.05%
Total 100%
(a)
20- to 30-year geometric average.
(b) Real rates of return are net of assumed 2.75%
Asset Class
STRS

FORTUNA UNION HIGH SCHOOL DISTRICT

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2025
40 6. EMPLOYEE RETIREMENT SYSTEMS (CONTINUED)
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate
The following presents the District’s proportionate share of the net pension liability for each Plan, calculated using the discount rate for each Plan, as well as what the District’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:

Pension Plan Fiduciary Net Position
Detailed information about each pension plan’s fiduciary net position is available in the separately issued CalPERS and STRS comprehensive annual financial reports available on the CalPERS’ and STRS’ websites.

Payable to the Pension Plan
As of June 30, 2025, the District had no outstanding required contributions to the pension plans.

Discount Rate - 1% Current Discount Discount Rate + 1%
(5.90%) Rate (6.90%) (7.90%)
Plan's Net Pension Liability/(Asset) 5,809,844 $ 3,911,014 $ 2,342,429 $ Discount Rate - 1% Current Discount Discount Rate + 1%
(6.10%) Rate (7.10%) (8.10%)
Plan's Net Pension Liability/(Asset) 10,781,563 $ 6,061,578 $ 2,120,194 $ CalPERS
STRS

FORTUNA UNION HIGH SCHOOL DISTRICT

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2025
41 7. OTHER POSTEMPLOYMENT BENEFITS (OPEB)
General Information about the OPEB Plan
Plan description: The District has established the Fortuna Union High School District Retiree Healthcare Plan (HC Plan), a single-employer plan. The HC Plan has not established or accumulated any assets in a trust. A separate financial report is not prepared for the HC Plan. The following table summarizes the current HC Plan:

The Plan has no assets and does not issue financial statements.

Employees covered by benefit terms. As of the June 30, 2023 actuarial valuation, the following current and former employees were covered by the benefit terms under the H C Plan:

Contributions: The HC Plan and its contribution requirements are established by agreements with the applicable employee bargaining units and may be amended by agreements between the District and the bargaining units. The annual contribution is based on the current insurance premiums due for the participating retirees. For the fiscal year ended June 30, 2025, the District's cash contributions were $59,679, and there was no estimated implied subsidy, resulting in total payments of $59,679. No trust has been created for the purpose of prefunding obligations for past services.

Certificated Classified Management
Benefit types provided Medical Only Medical Only Medical Only Duration of Benefits Until Medicare Eligible Until Medicare Eligible Until Medicare Eligible Required Service 15 years* 15 years** 15 years*
Minimum Age 55 55 55
Dependent Coverage Yes No Yes
District Contribution % 4% of District 4% of District 4% of District contribution times years contribution times years contribution times years of service* of service* of service*
District Cap District contribution District contribution District contribution increases limited to 8% increases limited to 8% increases limited to 8% *100% of District contribution with 5 years if hired prior to 7/1/12 **100% of District contribution with 10 years if hired prior to 7/1/12 Inactive employees or beneficiaries currently receiving benefit payments 3 Inactive employees entitled to but not yet receiving benefit payments - Active employees 101
Total 104

FORTUNA UNION HIGH SCHOOL DISTRICT

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2025
42 7. OTHER POSTEMPLOYMENT BENEFITS (OPEB) (CONTINUED)
Net OPEB Liability
The District’s net OPEB liability was measured as of June 30, 2024, and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation as of June 30, 2023.

Actuarial assumptions. The total OPEB liability in the June 30, 2023 actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement, unless otherwise specified:

The mortality assumptions are based on the 2020 CalSTRS Mortality table for certificated employees and the 2021 CalPERS Mortality for Miscellaneous and Schools Employees table for classified employees. The retirement assumptions are based on the 2020 CalSTRS Retirement Rates table created by CalSTRS and the 2021 CalPERS Retirement Rates for School Employees tables created by CalPERS.

Salary Increases 2.75% per year
Investment rate of return 3.93% per year net of expenses based on the Bond Buyer 20 Bond Index Inflation 2.50% per year
Healthcare cost trend rates 4.00% per year
Mortality
Certificated 2020 CalSTRS Mortality
Classified 2021 CalPERS Mortality for Miscellaneous and Schools Employees (a) (b) (a) - (b)
Balances at June 30, 2023, Measurement Date 3,457,840 $ - $ 3,457,840 $ Changes for the year:

Service cost 272,387 - 272,387
Interest 130,567 - 130,567
Experience (Gains)/Losses 25,981 - 25,981
Differences between expected
and actual experience - -
Contributions - employer - 59,679 (59,679)
Changes of assumptions (98,353) - (98,353)
Benefit payments (59,679) (59,679) -
Net changes 270,903 - 270,903
Balances at June 30, 2024, Measurement Date 3,728,743 $ - $ 3,728,743 $ Increase (Decrease)
Net OPEB
Liability
Plan Fiduciary
Net Position
Total OPEB
Liability

FORTUNA UNION HIGH SCHOOL DISTRICT

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2025
43 7. OTHER POSTEMPLOYMENT BENEFITS (OPEB) (CONTINUED)
Sensitivity of the net OPEB liability to changes in the discount rate and healthcare cost trend rates.

The following presents the net OPEB liability of the District, as well as what the District’s net OPEB liability would be if it were calculated using a discount rate that is 1-percentage-point lower (2.93 percent) or 1-percentage-point higher (4.93 percent) than the current discount rate:

Sensitivity of the net OPEB liability to changes in the healthcare cost trend rates. The following presents the net OPEB liability of the District, as well as what the District’s net OPEB liability would be if it were calculated using healthcare cost trend rates that are 1-percentage-point lower (3.0 percent) or 1-percentage-point higher (5.0 percent) than the current healthcare cost trend rates:

OPEB plan fiduciary net position. The plan has no assets.

OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB
For the year ended June 30, 2025, the District recognized OPEB expense of ($288,950). At June 30, 2025, the District reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:

The District will recognize contributions made subsequent to the measurement date in the next fiscal year.
1% Decrease Discount Rate 1% Increase
(2.93%) (3.93%) (4.93%)
Net OPEB liability (asset) 4,030,455 $ 3,728,743 $ 3,455,723 $ 1% Decrease Trend Rate 1% Increase
Net OPEB liability (asset) 3,247,900 $ 3,728,743 $ 4,290,012 $ $ 920,789 114,366 $
735,342 263,489
Total 377,855 $ 1,656,131 $
Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Differences between expected and actual experience
Changes of assumptions

FORTUNA UNION HIGH SCHOOL DISTRICT

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2025
44 7. OTHER POSTEMPLOYMENT BENEFITS (OPEB) (CONTINUED)
Below is the schedule of the total deferred outflows and inflows amortized.

Payable to the OPEB Plan
At June 30, 2025, the District had no outstanding amount of contributions to the OPEB plan required for the year ended June 30, 2025.

Total Deferred Total Deferred
Year Ended Outflows of Inflows of
June 30 Resources Resources
2026 42,710 $ 156,714 $
2027 42,710 156,714
2028 42,710 156,714
2029 42,710 156,714
2030 42,710 156,714
Thereafter 164,305 872,561
Total 377,855 $ 1,656,131 $

FORTUNA UNION HIGH SCHOOL DISTRICT

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2025
45 8. FUND BALANCES
The District reports fund balances in accordance with Governmental Accounting Standards Board Statement No. 54. All fund balance categories are reported in the aggregate on the face of the balance sheet. All components of those fund balances and specific purposes are identified as follows:

Special
Reserve
Fund for All
General Building Capital Outlay Non-Major
Fund Fund Projects Fund Funds Totals
Nonspendable:

Revolving cash 9,270 $ - $ - $ 230 $ 9,500 $
Stores Inventory - - - 7,976 7,976
Total Nonspendable 9,270 - - 8,206 17,476
Restricted for:

Lottery: Instructional Materials 420,903 - - - 420,903
Arts, Music, and Instructional Materials
Discretionary Block Grant 468,225 - - - 468,225
Arts and Music in Schools (AMS) - Funding
Guarantee and Accountability Act (Prop 28) 130,204 - - - 130,204 Dual Enrollment Opportunities 335,919 - - - 335,919
LCFF Equity Multiplier 52,493 - - - 52,493
Golden State Pathways Program 560,214 - - - 560,214
A-G Access/Success Grant 49,056 - - - 49,056
A-G Learning Loss Mitigation Grant 32,815 - - - 32,815
Student Activity Funds - - - 289,517 289,517
Other Restricted State 26,713 - - - 26,713
Child Nutrition: School Programs - - - 51,615 51,615
Other Restricted Local 1,349,993 1,732,267 - - 3,082,260 Total Restricted 3,426,535 1,732,267 - 341,132 5,499,934 Assigned to:

Other Assignments 5,118,526 - 1,785,573 386,564 7,290,663 Total Assigned 5,118,526 - 1,785,573 386,564 7,290,663
Unassigned:

Unassigned/Unappropriated 2,294,316 - - - 2,294,316
Total Unassigned 2,294,316 - - - 2,294,316
Total Fund Balances $ 1,732,267 10,848,647 $ 1,785,573 $ $ 735,902 $ 15,102,389

FORTUNA UNION HIGH SCHOOL DISTRICT

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2025
46 9. JOINT VENTURES
The District is exposed to various risks of loss related to torts, theft or destruction of assets, errors and omissions, and natural disasters. The District manages those risks of loss through participation in public entity risk pools. There have been no significant reductions in insurance coverage from the prior year. For each of the past three years settlements did not exceed insurance coverage.

The District participates in two joint ventures under a Joint Powers’ Agreement (JPA) with the North Coast Schools Insurance Group and North Coast Schools Medical Insurance Group. Each member district pays a premium commensurate with the level of coverage requested. The District is covered under workers' compensation, liability, medical, vision, and dental insurance.

The relationship between District and the JPAs are such that the JPAs are not a component unit of the District for financial reporting purposes.

The most recently available audited, condensed financial information for the JPAs is as follows:

Audited financial statements for the JPAs are prepared annually and can be obtained from management of the individual JPAs.

NCSIG NCSMIG
June 30, 2024 June 30, 2024
Total assets 6,159,671 $ 14,064,485 $
Total liabilities 1,423,008 4,129,958
Net position 4,736,663 $ 9,934,527 $
Total revenues 9,410,751 $ 39,059,326 $
Total expenses 9,718,341 37,763,300
Change in net position (307,590) $ 1,296,026 $

FORTUNA UNION HIGH SCHOOL DISTRICT

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2025
47 10. EXCESS OF EXPENDITURES OVER APPROPRIATIONS
The District incurred unanticipated expenditures in excess of appropriations in expenditure classifications for which the budget was not revised.

Excess of expenditures over appropriations for the year ended June 30, 2025 were as follows:

The excess expenditures in books and supplies were due to the last minute supplies purchased at year end. The excess expenditures in services and other operating expenditures were due to service costs being higher than expected.

11. COMMITMENTS AND CONTINGENCIES
The District has received state and federal funds for specific purposes that are subject to review and audit by the grantor agencies. If the review or audit discloses exceptions, the District may incur a liability to grantor agencies.

12. SUBSEQUENT EVENTS
The District’s management evaluated its June 30, 2025 financial statements for subsequent events through December 9, 2025, the date the financial statements were available to be issued. Management is not aware of any subsequent events, other than those discussed above, that would require recognition or disclosure in the financial statements.

Excess
Expenditures
General Fund
Books and supplies 1,558 $
Services and other
operating expenditures 1,266

REQUIRED SUPPLEMENTARY INFORMATION

FORTUNA UNION HIGH SCHOOL DISTRICT

SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE – BUDGET (NON-GAAP) AND ACTUAL

GENERAL FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2025
48 Variance with
Final Budget
Favorable
Original Final Actual (Unfavorable)

REVENUES
LCFF sources 14,293,845 $ 14,996,051 $ 14,996,051 $ - $ Federal revenue 981,603 1,108,737 1,109,752 1,015
Other state revenues 2,406,291 3,163,275 3,162,858 (417) Other local revenues 1,386,913 1,686,494 1,998,117 311,623 Total revenues 19,068,652 20,954,557 21,266,778 312,221

EXPENDITURES
Certificated salaries 6,460,338 6,527,260 6,527,260 -
Classified salaries 2,130,323 2,178,491 2,178,491 -
Employee benefits 4,903,836 4,880,460 4,880,460 -
Books and supplies 1,364,393 1,037,444 1,039,002 (1,558) Services and other operating expenditures 2,381,910 2,522,646 2,523,912 (1,266) Capital outlay 334,614 860,551 860,551 -
Other outgo 1,576,130 1,942,137 1,942,137 -
Total expenditures 19,151,544 19,948,989 19,951,813 (2,824) Excess (deficiency) of revenues
over expenditures (82,892) 1,005,568 1,314,965 309,397

OTHER FINANCING SOURCES (USES)
Operating transfers out (210,878) (151,799) (275,366) (123,567) Total other financing sources (uses) (210,878) (151,799) (275,366) (123,567) Net change in fund balance (293,770) 853,769 1,039,599 185,830 Fund balance, July 1, 2024 9,809,048 9,809,048 9,809,048 - Fund balance, June 30, 2025 9,515,278 $ 10,662,817 $ 10,848,647 $ 185,830 $ Budget

FORTUNA UNION HIGH SCHOOL DISTRICT

SCHEDULE OF CHANGES IN DISTRICTS

NET OPEB LIABILITY AND RELATED RATIOS
JUNE 30, 2025
49 Fiscal Year Ending June 30, 2025* 2024* 2023* 2022* 2021* 2020* 2019* 2018*Measurement Date 6/30/2024 6/30/2023 6/30/2022 6/30/2022 6/30/2021 6/30/2020 6/30/2018 6/30/2017Total OPEB liability Service cost 272,387 $ 297,319 $ 357,125 $ 485,722 $ 389,532 $ 351,528 $ 358,856 $ 349,252 $ Interest 130,567 146,552 92,628 86,936 111,486 121,851 112,906 93,455 Experience (Gains)/Losses 25,981 - - - - - -
Differences between expected and
actual experience - (815,225) 28,907 94,917 (1,925) (402,929) - - Changes of assumptions (98,353) (117,445) (484,870) (175,328) 365,965 61,721 (68,624) - Benefit payments (59,679) (89,560) (105,806) (110,543) (180,107) (168,417) (154,225) (148,291) Net change in total OPEB liability (578,359) 270,903 (112,016) 381,704 684,951 (36,246) 248,913 294,416 Total OPEB liability - beginning 4,036,199 3,457,840 4,148,215 3,766,511 3,081,560 3,117,806 2,868,893 2,574,477 Total OPEB liability - ending (a) $ 3,457,840 3,728,743 $ 4,036,199 $ 4,148,215 $ 3,766,511 $ 3,081,560 $ 3,117,806 $ 2,868,893 $ Plan fiduciary net position
Contributions - employer 59,679 $ 89,560 $ 105,806 $ 110,543 $ 180,107 $ 168,417 $ 154,225 $ 148,291 $ Net investment income - - - - - - - -
Benefit payments (59,679) (89,560) (105,806) (110,543) (180,107) (168,417) (154,225) (148,291) Administrative expense - - - - - - - -
Net change in plan fiduciary net position - - - - - - - - Plan fiduciary net position - beginning - - - - - - - - Plan fiduciary net position - ending (b) $ - - $ - $ - $ - $ - $ - $ - $ District's net OPEB liability - ending (a) - (b) $ 3,457,840 3,728,743 $ 4,036,199 $ 4,148,215 $ 3,766,511 $ 3,081,560 $ 3,117,806 $ 2,868,893 $ Plan fiduciary net position as a percentage of the
total OPEB liability 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Covered-employee payroll 8,532,103 $ 8,303,750 $ 7,704,904 $ 7,680,537 $ 7,409,182 $ 6,746,412 $ 6,859,047 $ 6,477,094 $ District's net OPEB liability as a percentage of
covered-employee payroll 43.7% 41.6% 52.4% 54.0% 50.8% 45.7% 45.5% 44.3% * Only eight years are presented as GASB 75 was implemented in 2017-18.

FORTUNA UNION HIGH SCHOOL DISTRICT

SCHEDULE OF PROPORTIONATE SHARE OF NET PENSION LIABILITY FOR THE FISCAL YEAR ENDED JUNE 30, 2025
50 0.01146% 0.01124% 0.01132% 0.01149% 0.01098% 0.01042% 0.01185% 0.01218% 0.01129% 0.01129% $ 2,220,104 1,688,974 $ 2,702,106 $ 3,062,486 $ 3,198,800 $ 3,197,451 $ 2,409,115 $ 4,191,576 $ 4,088,141 $ 3,911,014 $ $ 1,150,396 1,260,412 $ 1,290,683 $ 1,302,685 $ 1,392,363 $ 1,885,188 $ 1,535,775 $ 1,685,995 $ 1,859,067 $ 2,128,913 $ Proportionate Share of the net pension liability (asset) as a percentage of covered payroll 134.00% 192.99% 209.35% 235.09% 229.74% 169.61% 156.87% 248.61% 219.90% 183.71% Plan fiduciary net position as a percentage of the
total pension liability (asset) 79.43% 73.90% 71.87% 70.85% 70.05% 70.00% 80.97% 69.76% 69.96% 72.29% $ 159,767 149,321 $ 200,456 $ 235,291 $ 274,588 $ 390,234 $ 351,846 $ 427,737 $ 495,999 $ 575,871 $

0.00825% 0.00865% 0.00841% 0.00842% 0.00876% 0.00896% 0.00927% 0.00889% 0.00939% 0.00939% $ 6,992,754 5,553,104 $ 7,777,353 $ 7,738,775 $ 7,907,470 $ 8,686,066 $ 4,218,213 $ 6,174,327 $ 7,151,453 $ 6,061,578 $ $ 3,675,143 3,168,360 $ 3,885,696 $ 3,972,862 $ 4,480,380 $ 5,432,960 $ 5,619,876 $ 5,153,314 $ 5,645,607 $ 5,928,524 $ Proportionate Share of the net pension liability (asset) as a percentage of covered payroll 175.27% 190.27% 200.15% 194.79% 176.49% 159.88% 75.06% 119.81% 126.67% 102.24% Plan fiduciary net position as a percentage of the
total pension liability (asset) 74.02% 70.04% 69.46% 70.99% 72.56% 71.82% 87.21% 81.20% 80.62% 83.55% $ 462,333 339,965 $ 560,706 $ 646,782 $ 766,145 $ 877,423 $ 950,883 $ 984,283 $ 1,078,311 $ 1,132,348 $ (1) Historical information is required only for measurement periods for which GASB 68 is applicable. This is the measurement date of the actuary report. (2) Covered payroll is the payroll on which contributions to a pension plan are based.(3) June 30,
2022 (1)
June 30,
2022 (1)
Proportion of the net pension liability (asset)Proportionate share of the net pension liability (asset) June 30,
2018 (1)
June 30,
2016 (1)
June 30,
2023 (1)
June 30,
2015 (1)
June 30,
2023 (1)
The Plan's proportionate share of aggregate contributions may not match the actual contributions made by the employer during the measurement period. The Plan's proportionate share of aggregate contributions is based on the Plan's proportion of fiduciary net position as well as any additional side fund (or unfunded liability) contributions made by the employer during the measurement period.

June 30,
2021 (1)
June 30,
2021 (1)
June 30,
2020 (1)
June 30,
2020 (1)
June 30,
2015 (1)
Covered payroll (2)
CalPERS
June 30,
2019 (1)
June 30,
2019 (1)
June 30,
2017 (1)
June 30,
2018 (1)
June 30,
2024 (1)
June 30,
2024 (1)
Proportionate share of aggregate employer contributions (3) STRS
Proportion of the net pension liability (asset)Proportionate share of the net pension liability (asset)Proportionate share of aggregate employer contributions (3) Covered payroll (2)
June 30,
2017 (1)
June 30,
2016 (1)

FORTUNA UNION HIGH SCHOOL DISTRICT

SCHEDULE OF PENSION CONTRIBUTIONS
FOR THE FISCAL YEAR ENDED JUNE 30, 2025
51 $ 159,767 149,321 $ 200,456 $ 235,291 $ 274,588 $ 390,234 $ 351,846 $ 427,737 $ 495,999 $ 575,871 $ Contributions in relation to the contractually
required contribution (2) (200,456) (159,767) (234,949) (275,032) (296,029) (352,847) (427,737) (496,289) (575,871) (633,465) $ (40,689) (10,446) $ (34,493) $ (39,741) $ (21,441) $ 37,387 $ (75,891) $ (68,552) $ (79,872) $ (57,594) $ $ 1,150,396 1,260,412 $ 1,290,683 $ 1,302,685 $ 1,392,363 $ 1,885,188 $ 1,535,775 $ 1,685,995 $ 1,859,067 $ 2,128,913 $

11.847% 13.888% 15.531% 18.062% 19.721% 20.700% 22.910% 25.370% 26.680% 27.050% $ 462,333 339,965 $ 560,706 $ 646,782 $ 766,145 $ 877,423 $ 950,883 $ 984,283 $ 1,078,311 $ 1,132,348 $ Contributions in relation to the contractually
required contribution (2) (571,531) (466,031) (658,952) (809,001) (851,522) (821,234) (920,907) (1,098,002) (1,173,807) (1,139,970) $ (109,198) (126,066) $ (98,246) $ (162,219) $ (85,377) $ 56,189 $ 29,976 $ (113,719) $ (95,496) $ (7,622) $ $ 3,675,143 3,168,360 $ 3,885,696 $ 3,972,862 $ 4,480,380 $ 5,432,960 $ 5,619,876 $ 5,153,314 $ 5,645,607 $ 5,928,524 $

10.730% 12.580% 14.430% 16.280% 17.100% 16.150% 16.920% 19.100% 19.100% 19.100% (1) Historical information is required only for measurement periods for which GASB 68 is applicable.(2)(3) Covered payroll is the payroll on which contributions to a pension plan are based.

Fiscal Year
2023-24 (1)
Fiscal Year
2023-24 (1)
Fiscal Year
2022-23 (1)
Fiscal Year
2022-23 (1)
Fiscal Year
2016-17 (1)
Fiscal Year
2015-16 (1)
Covered payroll (3)Contributions as a percentage of covered payroll (3) Fiscal Year
2017-18 (1)
Contractually required contribution (2)
CalPERS
Fiscal Year
2021-22 (1)
Fiscal Year
2021-22 (1)
Fiscal Year
2020-21 (1)
Fiscal Year
2020-21 (1)
Fiscal Year
2019-20 (1)
Fiscal Year
2019-20 (1)
Fiscal Year
2018-19 (1)
Fiscal Year
2018-19 (1)
Contribution deficiency (excess)
STRS
Fiscal Year
2017-18 (1)
Fiscal Year
2024-25 (1)
Fiscal Year
2024-25 (1)
Fiscal Year
2015-16 (1)
Contribution deficiency (excess)
Fiscal Year
2016-17 (1)
Covered payroll (3)Contributions as a percentage of covered payroll (3)Contractually required contribution (2) Employers are assumed to make contributions equal to the contractually required contributions. However, some employers may choose to make additional contributions towards their side fund or their unfunded liability. Employer contributions for such plans exceed the contractually required contributions. CalPERS has determined that employer obligations referred to as "side funds" do not conform to the circumstances described in paragraph 120 of GASB 68, therefore are not considered separately financed specific liabilities.

FORTUNA UNION HIGH SCHOOL DISTRICT

NOTES TO REQUIRED SUPPLEMENTARY INFORMATION
FOR THE FISCAL YEAR ENDED JUNE 30, 2025
52 1. PURPOSE OF SCHEDULES
A - Schedule of Revenues, Expenditures and Changes in Fund Balance Budget (Non-GAAP) and Actual – General Fund
The District employs budget control by object codes and by individual appropriation accounts.

Budgets are prepared on the modified accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America as prescribed by the Governmental Accounting Standards Board. The budgets are revised during the year by the Board of Trustees to provide for revised priorities. Expenditures cannot legally exceed appropriations by major object code. The originally adopted and final revised budgets for the General Fund are presented as Required Supplementary Information. The basis of budgeting is the same as GAAP.

B - Schedule of Changes in the District’s Net OPEB Liability and Related Ratios Changes in Benefit Terms
There were no change to the benefit terms.

Changes in Assumptions
The discount rate increased from 3.65% to 3.93%.

Fiscal year 2018 was the first year of implementation, therefore only eight years are shown.

Actuarial methods and assumptions used to set the actuarially determined contributions for fiscal year ended June 30, 2025 were from the June 30, 2023 valuation and measured as of June 30, 2024.

Actuarial cost method Entry Age Normal Cost
Amortization method Level percent of pay
Amortization period 13.8 years
Asset valuation method Market value of assets ($0; plan is not yet funded) Inflation 2.50% per year
Healthcare cost trend rates 4.00% per year
Salary increases 2.75% per year
Discount Rates 3.93% as of June 30, 2024 (Measurement Date)

3.65% as of June 30, 2023 (Measurement Date)
Mortality
Certificated 2020 CalSTRS Mortality
Classified 2021 CalPERS Mortality for Miscellaneous and Schools Employees

FORTUNA UNION HIGH SCHOOL DISTRICT

NOTES TO REQUIRED SUPPLEMENTARY INFORMATION
FOR THE FISCAL YEAR ENDED JUNE 30, 2025
53 1. PURPOSE OF SCHEDULES (CONTINUED)
C - Schedule of Proportionate Share of the Net Pension Liability This schedule presents information on the District's proportionate share of the net pension liability (NPL), the Plans' fiduciary net position and, when applicable, the State's proportionate share of the NPL associated with the District. In the future, as data becomes available, ten years of information will be presented.

Changes in Assumptions
There were no changes in assumptions for CalPERS and CalSTRS.

Changes in Benefit Terms
There were no changes in benefit terms since the previous valuations for both CalPERS and CalSTRS.

D - Schedule of Pension Contributions
If an employer's contributions to the plans are actuarially determined or based on statutory or contractual requirements, the employer's actuarially determined contribution to the pension plans (or, if applicable, its statutorily or contractually required contribution), the employer's actual contributions, the difference between the actual and actuarially determined contributions (or statutorily or contractually required), and a ratio of the actual contributions divided by covered-employee payroll. In the future, as data becomes available, ten years of information will be presented.

CalPERS STRS
Valuation Date June 30, 2023 June 30, 2023
Measurement Date June 30, 2024 June 30, 2024
Actuarial Cost Method Entry-Age Normal Cost Entry-Age Normal Cost Actuarial Assumptions
Discount Rate 6.90% 7.10%
Inflation 2.30% 2.75%
Payroll Growth Rate 2.80% 3.25%
Projected Salary Increase Varies by Entry Age and Service Varies by Entry Age and Service Investment Rate of Return (1) 6.80% 7.10%
Mortality
(1) Net of pension plan investment expenses, including inflation.

Derived using CalPERS'
Membership Data for all Funds
Derived using STRS'
Membership Data for all Funds

SUPPLEMENTARY INFORMATION

FORTUNA UNION HIGH SCHOOL DISTRICT

COMBINING BALANCE SHEET

ALL NON-MAJOR FUNDS
JUNE 30, 2025
54 Bond
Interest
Student and
Activity Cafeteria Redemption
Fund Fund Fund Totals
Cash and cash equivalents 289,517 $ 11,486 $ 386,564 $ 687,567 $ Accounts receivable - 52,991 - 52,991
Stores inventory - 7,976 - 7,976
Total Assets 289,517 $ 72,453 $ 386,564 $ 748,534 $
Liabilities
Accounts payable - $ 12,632 $ - $ 12,632 $
Total Liabilities - 12,632 - 12,632
Fund balances
Nonspendable - 8,206 - 8,206
Restricted 289,517 51,615 - 341,132
Assigned - - 386,564 386,564
Total Fund Balances 289,517 59,821 386,564 735,902
Total liabilities and fund balances 289,517 $ 72,453 $ 386,564 $ 748,534 $ ASSETS

LIABILITIES AND

FUND BALANCES

FORTUNA UNION HIGH SCHOOL DISTRICT

COMBINING STATEMENT OF REVENUES, EXPENDITURES

AND CHANGES IN FUND BALANCES

ALL NON-MAJOR FUNDS
JUNE 30, 2025
55 Bond
Interest
Student and
Activity Cafeteria Redemption
Fund Fund Fund Totals

REVENUES
Federal revenue - $ 255,079 $ - $ 255,079 $
Other state revenues - 204,032 - 204,032
Other local revenues 522,658 46,454 519,538 1,088,650
Total revenues 522,658 505,565 519,538 1,547,761

EXPENDITURES
Classified salaries - 157,103 - 157,103
Employee benefits - 149,890 - 149,890
Books and supplies - 338,435 - 338,435
Services and other operating
expenditures 466,740 9,561 - 476,301
Other outgo - - 3,285 3,285
Debt service expenditures
Principal - - 264,347 264,347
Interest - - 299,479 299,479
Total expenditures 466,740 654,989 567,111 1,688,840
Excess (deficiency) of revenues
over expenditures 55,918 (149,424) (47,573) (141,079)

OTHER FINANCING SOURCES (USES)
Operating transfers in - 111,799 - 111,799
Total other financing sources (uses) - 111,799 - 111,799 Net change in fund balances 55,918 (37,625) (47,573) (29,280) Fund balances, July 1, 2024 233,599 97,446 434,137 765,182 Fund balances, June 30, 2025 289,517 $ 59,821 $ 386,564 $ 735,902 $

FORTUNA UNION HIGH SCHOOL DISTRICT

SCHEDULE OF AVERAGE DAILY ATTENDANCE
JUNE 30, 2025
56 Second
Period Annual
Report Report
Secondary
Ninth through Twelfth 947.48 938.84
Total 947.48 938.84

FORTUNA UNION HIGH SCHOOL DISTRICT

SCHEDULE OF INSTRUCTIONAL TIME
FOR THE FISCAL YEAR ENDED JUNE 30, 2025
57 Standard 2024-25 2024-25
Minutes Actual Instructional
Grade Level Requirement Minutes Days Status
Grade 9 64,800 65,165 180 In compliance
Grade 10 64,800 65,165 180 In compliance
Grade 11 64,800 65,165 180 In compliance
Grade 12 64,800 65,165 180 In compliance

FORTUNA UNION HIGH SCHOOL DISTRICT

SCHEDULE OF CHARTER SCHOOLS
FOR FISCAL YEAR ENDED JUNE 30, 2025
58 Charter School Charter Schools Chartered Included in the District Financial ID Number by the District Statements, or Separate Report There are currently no charter schools chartered by the District.

FORTUNA UNION HIGH SCHOOL DISTRICT

RECONCILIATION OF ANNUAL FINANCIAL AND BUDGET REPORT

WITH AUDITED FINANCIAL STATEMENTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2025
59 There were no adjustments to any funds of the District.

FORTUNA UNION HIGH SCHOOL DISTRICT

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2025
60 Pass-Through
Assistance Entity
Listing Identifying Federal
Number Grantor and Program Title Number Expenditures
U.S. Department of Education
Passed through California Department of Education
Special Education Cluster (IDEA)

84.027 Special Ed: IDEA Basic Local Assistance Entitlement, Part B, Sec 611 13379 234,936 $

84.027 Special Education: IDEA Local Assistance, Part B, Sec 611, Private School ISPs 10115 4,025

84.027A Special Ed: IDEA Mental Health Average Daily Attendance (ADA) Allocation, Part B, Sec 611 15197 12,404
Subtotal Special Education Cluster (IDEA) 251,365

84.010 ESSA: Title I, Part A, Basic Grants Low-Income and Neglected 14329 * 344,656

84.010 ESEA: ESSA School Improvement (CSI) Funding for LEAs 15438 145,555

84.367 ESEA (ESSA): Title II, Part A, Supporting Effective Instruction Local Grants 14341 43,326

84.424 ESSA: Title IV, Part A, Student Support and Academic Enrichment Grants 15396 27,913

84.126 Department of Rehabilitation: Workability II, Transitions Partnership Program 10006 83,880

84.048 Strengthening Career and Technical Education for the 21st Century (Perkins V): Secondary, Sec. 131 14894 40,482

84.051F Perkins Innovation and Modernization N/A** 142,500

84.196 ESEA (ESSA): Education for Homeless Children and Youth, Subtitle VII-B McKinney-Vento Act 14332 29,060
Total U.S. Department of Education 1,108,737
U.S. Department of Agriculture
Passed through California Department of Education

10.555 Child Nutrition: School Programs (NSL Sec 11) 13396 255,079

10.555 Supply Chain Assistance (SCA) Funds 15655 33,872

10.555 Forest Reserve Funds 10044 1,015
Total U.S. Department of Agriculture 289,966
Total Federal Programs 1,398,703 $
* Tested as major program.
** There is no pass-through entity identifying number available for Perkins Innovation and Modernization Grant.

FORTUNA UNION HIGH SCHOOL DISTRICT

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2025
61 Pass-Through
Assistance Entity
Listing Identifying Federal
Number Grantor and Program Title Number Expenditures
U.S. Department of Education
Passed through California Department of Education
Special Education Cluster (IDEA)